2. Prepare a Common Size Income Statement and Statement of Financial Positions for the

years 2020 and 2021.

SEPROD LIMITED - CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - Year ended 31 December 2021 (expressed in Jamaican dollars unless otherwise indicated) SEPROD LIMITED - CONSOLIDATED StATEMENT Of financial Position - Year ended 31 December 2021 (expressed in Jamaican dollars unless otherwise indicated) Note $000$000 Non-current Assets Property, plant and equipment Right of use assets Intangible assets Investments Investment in joint venture Long term receivables Post-employment benefit asset Biological assets Deferred tax assets Current Assets Inventories Biological assets Trade and other receivables Current portion of long term receivables Non-current assets held for sale Taxation recoverable Cash and bank balances Current Liabilities Payables Current portion of long term liabilities Current portion of lease obligation Taxation payable Net Current Assets Equity Attributable to Stockholders of the Company Share capital Capital reserves Retained earnings Non-current Liabilities Post-employment benefit obligations Long term liabilities Lease obligation \begin{tabular}{rr} 14 & 13,928,077 \\ 15 & 143,478 \\ 16 & 8,931,168 \\ 17 & 883,791 \\ 19 & 697,063 \\ 20 & 1,383,940 \\ 21 & 25,100 \\ 22 & 444,773 \\ 29 & 1,297,889 \\ \cline { 2 - 2 } & 27,735,279 \\ \hline 23 & 10,209,503 \\ 22 & 154,683 \\ 24 & 6,474,952 \\ 20 & 174,307 \\ 34 & 285,761 \\ & 227,407 \\ & 1,649,752 \\ \hline \end{tabular} 6,958,333397,4899,172,6221,703,260448,831720,86225,100411,2201,202,97521,040,692 7,563,688276,1855,518,363408,050285,761201,2392,785,99617,039,282 Deferred tax liabilities Approved for issue by the Board of Directors on 5 May 2022 and signed on its behalf by: SEPROD LIMITED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY Year ended 31 December 2021 (expressed in Jamaican dollars unless otherwise indicated) SEPROD LIMITED CONSOLIDATED STATEMENT OF CASH FLOWS Year ended 31 December 2021 (expressed in Jamaican dollars unless otherwise indicated) SEPROD LIMITED COMPANY STATEMENT OF COMPREHENSIVE INCOME Year ended 31 December 2021 (expressed in Jamaican dollars unless otherwise indicated) SEPROD LIMITED - COMPANY STATEMENT OF CASH FLOWS Year ended 31 December 2021 (expressed in Jamaican dollars unless otherwise indicated) SEPROD LIMITED - CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - Year ended 31 December 2021 (expressed in Jamaican dollars unless otherwise indicated) SEPROD LIMITED - CONSOLIDATED StATEMENT Of financial Position - Year ended 31 December 2021 (expressed in Jamaican dollars unless otherwise indicated) Note $000$000 Non-current Assets Property, plant and equipment Right of use assets Intangible assets Investments Investment in joint venture Long term receivables Post-employment benefit asset Biological assets Deferred tax assets Current Assets Inventories Biological assets Trade and other receivables Current portion of long term receivables Non-current assets held for sale Taxation recoverable Cash and bank balances Current Liabilities Payables Current portion of long term liabilities Current portion of lease obligation Taxation payable Net Current Assets Equity Attributable to Stockholders of the Company Share capital Capital reserves Retained earnings Non-current Liabilities Post-employment benefit obligations Long term liabilities Lease obligation \begin{tabular}{rr} 14 & 13,928,077 \\ 15 & 143,478 \\ 16 & 8,931,168 \\ 17 & 883,791 \\ 19 & 697,063 \\ 20 & 1,383,940 \\ 21 & 25,100 \\ 22 & 444,773 \\ 29 & 1,297,889 \\ \cline { 2 - 2 } & 27,735,279 \\ \hline 23 & 10,209,503 \\ 22 & 154,683 \\ 24 & 6,474,952 \\ 20 & 174,307 \\ 34 & 285,761 \\ & 227,407 \\ & 1,649,752 \\ \hline \end{tabular} 6,958,333397,4899,172,6221,703,260448,831720,86225,100411,2201,202,97521,040,692 7,563,688276,1855,518,363408,050285,761201,2392,785,99617,039,282 Deferred tax liabilities Approved for issue by the Board of Directors on 5 May 2022 and signed on its behalf by: SEPROD LIMITED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY Year ended 31 December 2021 (expressed in Jamaican dollars unless otherwise indicated) SEPROD LIMITED CONSOLIDATED STATEMENT OF CASH FLOWS Year ended 31 December 2021 (expressed in Jamaican dollars unless otherwise indicated) SEPROD LIMITED COMPANY STATEMENT OF COMPREHENSIVE INCOME Year ended 31 December 2021 (expressed in Jamaican dollars unless otherwise indicated) SEPROD LIMITED - COMPANY STATEMENT OF CASH FLOWS Year ended 31 December 2021 (expressed in Jamaican dollars unless otherwise indicated)