prepare the investment ratio,analyze them and make recommendations

13. SHARE CAPITAL 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. The properties revaluation reserve arose on the revaluation of land and buildings prior to conversion to IFRS, and is shown net of annual deferred tax charges. Where revalued land and buildings are sold, the portion of the properties revaluation reserve that relates to that asset, and is effectively realized, is transferred directly to revenue reserve. 292p and are signed on its behalf bv: STATEMENT OF INCOME BERGER PAINTS JAMAICA LIMITED STATEMENT OF INCOME YEAR ENDED DECEMBER 31,2021 Revenue from contracts with customers Notes2021$0002020$$000 Raw materials and consumable used Changes in inventories of finished goods and work in progress (net) Manufacturing expenses Depreciation Employee benefits expense Other operating expenses Other income 183,108,0892,371,281 PROFIT BEFORE TAXATION Taxation NET PROFIT FOR THE YEAR Earnings per stock unit The accompanying notes form an integral part of the financial statements. BERGER PAINTS JAMAICA LIMITED STATEMENT OF INCOME YEAR ENDED DECEMBER 31, 2021 Revenue from contracts with customers Raw materials and consumable used Changes in inventories of finished goods and work in progress (net) Manufacturing expenses Depreciation Employee benefits expense Other operating expenses Other income PROFIT BEFORE TAXATION Taxation Notes2021$0002020$000 183,108,0892,371,281 NET PROFIT FOR THE YEAR Earnings per stock unit The accompanying notes form an integral part of the financial statements. BERGER PAINTS JAMAICA LIMITED STATEMENT OF CHANGES IN EQUITY YEAR ENDED DECEMBER 31,2021 The accompanying notes form an integral part of the financial statements. 13. SHARE CAPITAL There were no movements in share capital during the period. The company has one class of ordinary shares which carry one vote per share and no right to fixed income. The properties revaluation reserve arose on the revaluation of land and buildings prior to conversion to IFRS, and is shown net of annual deferred tax charges. Where revalued land and buildings are sold, the portion of the properties revaluation reserve that relates to that asset, and is effectively realized, is transferred directly to revenue reserve. 292p and are signed on its behalf bv: STATEMENT OF INCOME BERGER PAINTS JAMAICA LIMITED STATEMENT OF INCOME YEAR ENDED DECEMBER 31,2021 Revenue from contracts with customers Notes2021$0002020$$000 Raw materials and consumable used Changes in inventories of finished goods and work in progress (net) Manufacturing expenses Depreciation Employee benefits expense Other operating expenses Other income 183,108,0892,371,281 PROFIT BEFORE TAXATION Taxation NET PROFIT FOR THE YEAR Earnings per stock unit The accompanying notes form an integral part of the financial statements. BERGER PAINTS JAMAICA LIMITED STATEMENT OF INCOME YEAR ENDED DECEMBER 31, 2021 Revenue from contracts with customers Raw materials and consumable used Changes in inventories of finished goods and work in progress (net) Manufacturing expenses Depreciation Employee benefits expense Other operating expenses Other income PROFIT BEFORE TAXATION Taxation Notes2021$0002020$000 183,108,0892,371,281 NET PROFIT FOR THE YEAR Earnings per stock unit The accompanying notes form an integral part of the financial statements. BERGER PAINTS JAMAICA LIMITED STATEMENT OF CHANGES IN EQUITY YEAR ENDED DECEMBER 31,2021 The accompanying notes form an integral part of the financial statements