| Note | 2017 £m | 2016 £m |
Revenue | | 690.2 | 600.6 |
Cost of sales and overheads | | (570.8) | (505.5) |
Operating profit prior to exceptional items | | 119.4 | 95.1 |
Acquisition costs | 5 | – | (0.6) |
Operating profit | 3 | 119.4 | 94.5 |
Investment revenue | 6 | 0.1 | – |
Finance costs | 7 | (2.5) | (2.6) |
Profit before taxation | | 117.0 | 91.9 |
Tax impact in relation to change in US tax rate | | 6.4 | – |
Taxation | | (26.1) | (24.9) |
Taxation charge | 8 | (19.7) | (24.9) |
Profit for the year | | 97.3 | 67.0 |
Attributable to: | | | |
Equity holders of the parent | | 97.1 | 67.0 |
Non-controlling interests | | 0.2 | – |
| | 97.3 | 67.0 |
| | | |
Earnings per share | 10 | | |
| | Pence | Pence |
Basic | | 51.0 | 35.2 |
Diluted | | 51.0 | 35.2 |
All activities have arisen from continuing operations.