Mapple Limited's profit and loss account for the year ending March 31, 2010 shows turnover of £60,000 with cost of sales of £25,000, resulting in a gross profit of £35,000, or 58.33% of turnover. Operating expenses totaled £17,000, resulting in an operating profit of £18,000. After interest payable of £500, pre-tax profit was £17,500.