Table:
|  | 30 June 2019 | 30 June 2018 | Change |
| --- | --- | --- | --- |
|  | $’000 | $’000 | % |
| Net profit/(loss) after tax | (9,819) | 6,639 | (248%) |
| Add: finance costs | 54,897 | 25,803 | 113% |
| Less: interest income | (8,220) | (5,778) | 42% |
| Add/(less): income tax expense/(benefit) | (6,254) | 4,252 | (247%) |
| Add: depreciation and amortisation | 48,442 | 33,038 | 47% |
| EBITDA | 79,046 | 63,954 | 24% |
| Less: gain on extinguishment of B1 lease | (1,068) | - |  |
| Less: gain on extinguishment of APDC leases | (1,291) | - |  |
| Less: distribution income | (1,344) | (3,191) | (58%) |
| Add: APDC transaction costs | 5,459 | 1,812 | 201% |
| Add: landholder duty on acquisition of APDC properties | 3,498 | - |  |
| Add: Singapore and Japan costs | 823 | - |  |
| Underlying EBITDA | 85,123 | 62,575 | 36% |
Paragraphs:
Net profit/(loss) after tax was $(9.8) million (2018: $6.6 million). Non-statutory underlying earnings before interest, tax, depreciation and amortisation (EBITDA) improved from $62.6 million in FY18 to $85.1 million in FY19.
Reconciliation of statutory profit to EBITDA and underlying EBITDA is as follows:
Question:
What was the average difference between EBITDA and underlying EBITDA for both FYs?
Answer: ((85123 - 79046) + (63954 - 62575)) / 2  = 3728