BIRLESIM_2021_ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2021 ANNUAL REPORT 207 Birleşim Mühendislik Isıtma Soğutma Havalandırma Sanayi Ticaret A.Ş. and Its Subsidiary (All amounts expressed in Turkish Lira (“TL”)) Notes to the Consolidated Financial Statements For the Year Ended 31 December 2021 31. EARNINGS PER SHARE/(LOSS) Earnings per share is calculated by dividing the net profit of shareholders by the weighted average number of ordinary shares. The Group’s earnings per share as of 31 December 2021 and 2020 are as follows: 31 December 2021 31 December 2020 Net Profit/(Loss) for the Period 31.706.586 59.722.532 Weighted Average Number of Issued Ordinary Shares 84.583.333 11.100.000 Earnings Per Share 0,37 5,38 32. EVENTS AFTER BALANCE SHEET DATE None. 33. OTHER MATTERS THAT MAJORLY AFFECT THE CONSOLIDATED FINANCIAL STATEMENTS OR MUST BE DISCLOSED FOR THE CONSOLIDATED FINANCIAL STATEMENTS TO BE CLEAR, INTERPRETABLE AND UNDERSTANDABLE Other The property in the assets of the Group in İkitelli 1 Mahallesi Başakşehir Land Registry Office in screw plate 1435, plat no 8, After deducting the balance sheet asset valuation of 25.618.627 TL and belong to land of balance sheet liability valuation of 25.079.115 TL; decided by General Assembly in 11 March 2020, net valuation of 539.513 TL to be invested in the newly established Birleşim Başakşehir Akaryakıt Petrol Ürünleri Pazarlama A.Ş. as capital in kind. The decrease in the Group’s capital due to partial division has been covered from previous years profit losses. Covid-19 Pandemic The COVID-19 epidemic, which was declared a pandemic by the World Health Organization (WHO) on March 11, 2020, and the measures taken against the epidemic, continue to cause disruptions in operations and adversely affect economic conditions in all countries exposed to the epidemic. In this process, the Group management has taken the necessary actions to minimize the possible effects of COVID-19 on the Group’s activities and financial situation, and continues to evaluate the process. As of the report date, the Group’s activities continue uninterrupted. In addition, the possible effects of the COVID-19 outbreak were evaluated while preparing the consolidated financial statements as of 31 December 2021, and the estimates and assumptions used within the scope of TFRS in the preparation of the consolidated financial statements were reviewed. No impairment has been detected in the values ​of tangible and intangible assets, assets held for investment and sale purposes.