I want to know how to calculate the breakeven point (BEP) 2016 and 2017?

For the year Ended December 3 1. 2017 2015 Not earnings $ 80. 5 54 $ 67. 319 $ 60. 127 Other comprehensive income ( loss ) , before tax : Foreign currency translation adjustments* 1 . 198 13, 8101 14, 145) Pension and postretirement reclassification adjustment :` Unrealized gains ( losses ) For the period on postretirement and pension benefits 1 1, 009) |68 8) 1, 446 Less : reclassification adjustment for ( gains ) losses to not caming's 1 1, 402) 1 1, 6421 1 1, 451} Unrealized gains ( lasses ) on postretirement and pension benefits 12, 471 1 12. 3 30 ) 15) Investments ! Unrealized gains ( losses ) for the period on investments* 130.01) |151 1 |428) Less: reclassification adjustment for ( gains ) losses to not caring's Unrealized gains ( losses ) on investments* (1461 |428) Derivatives :" Unrealized gains ( losses ) for the period an derivatives* | 1 , 4101 2.832 13, 8:14) LESS: reclassification adjustment for ( gains ) losses to not caring's (107) 1 . 150 4. 133 Unrealized gains ( losses ) on derivatives* 1 1. 5171 3.982 319 Total other comprehensive income (loss ) , before tax 13, 019:01} 12. 3101 14. 259) Income tax benefit ( expense ) related to items of other comprehensive* income 1. 545 1572) Total comprehensive carvings* 79, 109 6:4.437 61. 86 1 Comprehensive camings ( loss ) attributable to noncontrolling interests 12101 (191 1 38 Total comprehensive carvings attributable to Tootsie Roll Industries , Inc. $ 79. 319 $ 61. 823 | The accompanying notes are an integral part of these statements . !Assets December 3 1 . CURRENT ASSETS : Cash and cash equivalents 96. 314 $ 119, 145 Restricted cash 4010 382 Investments 67.513 Accounts receivable trade , less allowances of $ 1. 921 and $ 1, 8:34 17. 354 42.964 Other receivables 5. 425 3. 209 Inventories :` Finished goods and work - in - process 31.972 34. 6131 Raw materials and supplies* 22.905 22.90.0 Income taxes receivable 12.974 1 . 414 Prepaid expenses 12.014 5. 702 ActorTed income taxes 1. 320 Total current assets 270.920 790. 300 PROPERTY, PLANT AND EQUIPMENT, at cost ; Land 21. 962 2 2.081 Buildings* |18, 491 110. 398 Machinery and equipment* 3 8 1. 605 309. 802 Construction in progress 4. BOG 3.546 520. 984 511, 827 Loss_ Accumulated depreciation* 348.0112 330.927 Not property , plant and equipment 178.972 180. 905 OTHER ASSETS :` Goodwill 73. 237 73. 237 Trademark's 175, 0124 175, 0124 Investments 190. 510 164.565 Split dollar officer life insurance 20.0142 20. 0142 Prepaid expenses and other 15. 817 Actionred income taxes 474 320 Total other assets 481. 0154 439.895 Total assets $30.945 $ 920 101 | The accompanying notes are an integral part of these statements . !CONSOLIDATED STATEMENTS OF Cash Flows* TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES ( in thousands ! 21/17\\ For the year ended December 3 1 . 21/15\\ CASH FLOWS FROM OPERATING ACTIVITIES : Net earnings* $ 80. 654 $ $ 67. 319 $ $ 60, 127 Adjustments to reconcile net earnings to net cash provided by operating* activities :` Depreciation* 18.991 19. 627 20. 388 OctErred income taxes* 2. 3.37 ) 199 255 Impairment of majority -owned Spanish subsidiaries 2. 371 Amortization of marketable security premiums* 2. 380 2, 830 3, 105 Changes in operating assets and liabilities : Accounts receivable 14.012) 6. 869 18.925 ) Other receivables $3. 146 ) 473 1 . 119 Inventories 1 . 55 8 4, 183 7.530 Prepaid expenses and other assets 127.0152) 2.099 1 1. 593 Accounts payable and accrued liabilities 155 7} 3. 839 Income taxes payable* ( 1 1, 809) 15. 797 ) (1 15) Postretirement health care benefits* ( 1. 192) ( 1 , 216 ) 1903) Deferred compensation and other liabilities (17, 792) 3, 125 (12.930 Net cash provided by operating activities* 42.973 98. 550 $1.0173 CASH FLOWS FROM INVESTING ACTIVITIES : Change in restricted cash (23) 1 , 149 Capital expenditures* ( 16. 673 ) ( 16.0190) (15, 534) Purchases of trading securities 15, 0189) 1 4.569) 1 4.095 ) Sales of trading securities* 22, 396 1 , 433 10, 0:44 Purchase of available for sale securities* (89, 364) ( 81, 8:35 ) ( 61. 951 ) Sale and maturity of available for sale securities 79, 410 49, 177 55, 204 Net cash used in investing activities 19. 3.43) 151, 8841 (8.5231 CASH FLOWS FROM FINANCING ACTIVITIES : Shares purchased and retired* 13:4. 1331 129.0193 ) 133.01:041 Dividends paid in cash* 122. 621 1 127. 265 ) 120. 775) Proceeds from bank loans* 2. 102 2, 760 Repayment of bank loans* 12. 289) 12. 78 8) (133 Net cash used in financing activities [56. 881] [51. 3871 153.9121 Effect of exchange rate changes on cash 420 12.2741 Increase ( decrease ) in cash and cash equivalents 122.831 1 20. 037 Cash and cash equivalents at beginning of year 119, 145 120, 145 Cash and cash equivalents at end of year ` 90. 314 $ 119, 145 $ 120, 145 Supplemental cash flow information ." Income taxes paid $ 18, 854 $ 36. 365 $ 24.940 Interest paid* $ 34 $ 17 Stock dividend issued $ 69, 739 $ 61 , 671 $ 57, 220 ( The accompanying notes are an integral part of these statements . !"TOOTSIE ROLL INDUSTRIES, INC. AND ( in thousands except per share data'! SUBSIDIARIES For the Year Ended December 31 . 21/17 10/15 Net product sales $ 515.674 $ 517. 373 $ 536.592 Rental and royalty revenue 3.615 3.727 3. 420 Total revenue 519. 285 521, 100 540, 112 Product cost of goods sold 325.924 320. 290 3:40.090 Rental and royalty cost 972 1. 019 Total costs 320. 896 321. 309 340.979 Product gross margin 189, 750 197. 0183 196.502 Rental and royalty gross margin 2.643 2. 708 2.531 Total gross margin 192. 393 195. 791 195, 133 Selling , marketing and administrative expenses 120.977 107. 3 7 7 108.0151 Earnings from operations 71, 416 92. 414 91.0182 Other income , not 13. 145 5. 498 1. 495 Earnings before income taxes $8:4. 561 97. 912 92. 578` Provision for income taxes 3.907 30.593 26. 451 Not carnings* $0. 654 $7. 310 FIG. 127 Less : Net cammings ( loss ) attributable to noncontrolling interests 1210) (191 1 38 Net earnings attributable to Tootsie Roll Industries , Inc. $0. 864 67.510 Net earnings attributable to Tootsie Roll Industries , Inc . per share 1 . 28 1.05 1.012 Average number of shares outstanding 63. 179 15. 1013 Retained earnings at beginning of period $ 43. 833 $ 52.349\\ Not earnings attributable to Tootsie Roll Industries , Inc . 80. 864 67. 510 Cash dividends 122, 548) 122, 209) (21, 308) Stock dividends* (44, 924) 153, 817 ) 157, 359 ) Retained earnings at end of period $ 57. 225 $ 43. 833 $ 52.3.49 | The accompanying notes are an integral part of these statements . ]!1/17\\ CURRENT LIABILITIES : Accounts payable $ 11.978 $ 10.320 Bank loans 4.401 330 Dividends payable 5.060 5. 573 Accrued liabilities 45, 157 46. 30.0 Postretirement health care benefits GO13 513 Defined income taxes 519 Total current liabilities 63. 78B $3.561 NONCURRENT LIABILITIES : Deferred income taxes $1. 457 Bank loans* 230 Postretirement health care benefits 12.804 1 1. 615 Industrial development bands* 7.50.0 7.50.0 Liability for uncertain tax positions 4. 817 5. 185 Deferred compensation and other liabilities 74.412 Total noncurrent liabilities* 133. 354 145. 0102 TOOTSIE ROLL INDUSTRIES, INC . SHAREHOLDERS' EQUITY*: Common stock , 5.69_ 419 par value_ 120.000 shares authorized_ 37. 960 and 37. 701, respectively , issued 20. 361 20. 181 Class B common stock, $. 69_ 419 par value_ 40.0100 shares authorized 24, $91 and 24, 271, respectively , issued 17, 285 16.820 Capital in excess of par value $56. 752 Retained earnings* 57, 225 43.833 Accumulated other comprehensive loss 121 , 791 1) (20, 246) Treasury stack (at cost )_ $5 shares and $3 shares , respectively* ( 1,0921 (1, 992) Total Tootsie Roll Industries , Inc . shareholders " equity* 733.840 711, 304 Noncontrolling interests* 1361 174 Total equity 733. 8:04 711. 538 Total liabilities and shareholders " equity* $930. 940 $920. 101 1 | The accompanying notes are an integral part of these statements . ]