For the years ended December 31 2019 2018 Revenue $ 567,908 $ 508,201 Operating earnings $ 58,370 $ 46,263 Net earnings $ 24,159 $ 50,943 Basic earnings per common share $ 0.63 $ 1.32 As at December 31 Common shares outstanding 37,824,543 38,421,615 Total assets $ 1,147,377 $ 1,111,893 Total long-term financial liabilities $ 334,853 $ 258,588 The Company uses EBITDA as a measure of the cash generating capacity of its businesses. The following table reconciles EBITDA to Net Earnings, the most comparable IFRS measure. EBITDA was $157,427 compared to $128,748 for the same period in 2018. EBITDA is determined as follows: For the years ended December 31 2019 2018 Net earnings $ 24,159 $ 50,943 Adjustments to net earnings: Depreciation and amortization 70,015 55,714 Impairment reversal — (5,647) Interest, net 18,693 11,747 Foreign currency loss (gain) 886 (9,590) Income tax expense 5,109 8,550 Joint ventures Interest expense 6,167 4,923 Foreign exchange loss (gain) 884 (1,079) Depreciation 15,608 12,658 Impairment of investment in joint ventures 15,970 — Income tax (recovery) expense (64) 529 EBITDA $ 157,427 $ 128,748

prepare statement of earnings and statement of financial position for both years.