prepare investment ratio analyze them and make recommendations

2. EARNINGS PER STOCK UNIT The calculation of basic and fully diluted eamings per stock unit of $0.58(2020:$0.05) is based on the profit after taxation of $123.34 million (2020: $11.65 million) and the number of stock units in issue during the period of 214,322,393 (2020: 214,322,393 units). There were no dividends declared for the year ended December 31, 2021. There were no movements in share capital during the period. The company has one class of ordinary shares which carry one vote per share and no right to fixed income. BERGER PAINTS JAMAICA LTD. Annual Report 202191 NOTES TO THE FINANCIAL STATEMENTS portion of the properties revaluation reserve that relates to that asset, and is effectively realized, is transferred directly to revenue reserve. STATEMENT OF CASH FLOWS The accompanying notes form an integral part of the financial statements. The accompanying notes form an integral part of the financial statements. STATEMENT OF INCOME BERGER PAINTS JAMAICA LIMITED STATEMENT OF INCOME YEAR ENDED DECEMBER 31, 2021 Revenue from contracts with customers Notes2021$0002020$000 Raw materials and consumable used 183,108,0892,371,281 Changes in inventories of finished goods and work in progress (net) Manufacturing expenses Depreciation (1,878,366)(1,091,421) Employee benefits expense Other operating expenses Other income PROFIT BEFORE TAXATION Taxation 21 231,786(57,504)(73,668)(127,036)(55,747)(65,711) 5,720(73,668)(549,884)(65,711)(511,614) (659,502)38,742159,693(527,993)20,03411,793 NET PROFIT FOR THE YEAR Earnings per stock unit 22 (148) The accompanying notes form an integral part of the financial statements. The accompanying notes form an integral part of the financial statements. The financial statements were approved and authorised for issue by the Board of Directors on March 1 , max and ara einnad nn ite hahalf hwr 4. Issued share capital There were no movements in the issued capital of the company in either the current or the prior interim reporting periods. 5. Earnings per stock unit The calculation of the earnings per stock unit is based on the profit after tax and the number of stock units in issue during the period of 214,322,393. 2. EARNINGS PER STOCK UNIT The calculation of basic and fully diluted eamings per stock unit of $0.58(2020:$0.05) is based on the profit after taxation of $123.34 million (2020: $11.65 million) and the number of stock units in issue during the period of 214,322,393 (2020: 214,322,393 units). There were no dividends declared for the year ended December 31, 2021. There were no movements in share capital during the period. The company has one class of ordinary shares which carry one vote per share and no right to fixed income. BERGER PAINTS JAMAICA LTD. Annual Report 202191 NOTES TO THE FINANCIAL STATEMENTS portion of the properties revaluation reserve that relates to that asset, and is effectively realized, is transferred directly to revenue reserve. STATEMENT OF CASH FLOWS The accompanying notes form an integral part of the financial statements. The accompanying notes form an integral part of the financial statements. STATEMENT OF INCOME BERGER PAINTS JAMAICA LIMITED STATEMENT OF INCOME YEAR ENDED DECEMBER 31, 2021 Revenue from contracts with customers Notes2021$0002020$000 Raw materials and consumable used 183,108,0892,371,281 Changes in inventories of finished goods and work in progress (net) Manufacturing expenses Depreciation (1,878,366)(1,091,421) Employee benefits expense Other operating expenses Other income PROFIT BEFORE TAXATION Taxation 21 231,786(57,504)(73,668)(127,036)(55,747)(65,711) 5,720(73,668)(549,884)(65,711)(511,614) (659,502)38,742159,693(527,993)20,03411,793 NET PROFIT FOR THE YEAR Earnings per stock unit 22 (148) The accompanying notes form an integral part of the financial statements. The accompanying notes form an integral part of the financial statements. The financial statements were approved and authorised for issue by the Board of Directors on March 1 , max and ara einnad nn ite hahalf hwr 4. Issued share capital There were no movements in the issued capital of the company in either the current or the prior interim reporting periods. 5. Earnings per stock unit The calculation of the earnings per stock unit is based on the profit after tax and the number of stock units in issue during the period of 214,322,393