BIRLESIM_2021_ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2021 ANNUAL REPORT 141 Birleşim Mühendislik Isıtma Soğutma Havalandırma Sanayi Ticaret A.Ş. and Its Subsidiary The accompanying notes, form an integral part of the financial statements. (All amounts expressed in Turkish Lira (“TL”)) Notes Audited 1 January - 31 December 2021 Audited 1 January - 31 December 2020 Revenue 22 620.288.863 578.056.989 Cost of Sales (-) 22 (544.413.864) (483.359.117) GROSS PROFIT 75.874.999 94.697.872 General Administrative Expenses (-) 23 (36.215.745) (19.524.402) Marketing Expenses (-) 23 (236.479) (392.037) Other Income from Operating Activities 25 81.424.479 121.787.470 Other Expenses from Operating Activities (-) 25 (89.905.772) (124.091.329) OPERATING PROFIT 30.941.482 72.477.574 Income from Investing Activities 26 45.353.255 11.713.455 Expenses from Investing Activities (-) 26 (3.401.002) (2.314.782) OPERATING PROFIT BEFORE FINANCE EXPENSE 72.893.735 81.876.247 Finance Income 27 8.200.176 7.621.837 Finance Expense 27 (25.271.586) (12.844.608) PROFIT BEFORE TAX 55.822.325 76.653.476 Tax Income/Expense  28 (24.115.739) (16.661.846) - Current Tax Expense 28 (12.446.296) (25.738.530) - Deferred Tax Income/(Expense) 28 (11.669.443) 9.076.684 PROFIT FOR THE YEAR 31.706.586 59.991.630 Profit for the Year Attributable to: Non - controlling interest - 269.098 Equity holders of the Parent 31.706.586 59.722.532 Earnings Per Share 31 0,37 5,38 OTHER COMPREHENSIVE INCOME Items that will not be Reclassified Subsequently to Profit or Loss - Revaluation Gain/(Loss) on Defined Benefit Plans 19 (700.734) 1.242.631 - Deferred tax income/(expense) 28 140.147 (248.526) OTHER COMPREHENSIVE INCOME (560.587) 994.105 TOTAL COMPREHENSIVE INCOME 31.145.999 60.985.735 Total Comprehensive Income Attributable to: Non - controlling interest - 269.098 Equity holders of the Parent 31.145.999 60.716.637 Consolidated Statement of Profit or Loss and Other Comprehensive Income For the Year Ended 31 December 2021