Consolidated Annual Statement of comprehensive income

for the year ended 31 December 2021

Notes 2021
BGN’000
2020
BGN’000
Revenue from contracts with customers 3 1 603 310 1 438 826
Other operating income/(losses), net 4 13 830 12 677
Changes in inventories of finished goods and work in progress (8 721) 2 124
Raw materials and consumables used 5 (83 122) (89 324)
Hired services expense 6 (7 5927) (80 869)
Employee benefits expense 7 (150 061) (133 547)
Depreciation and amortization expense 16, 17 (53 187) (46 633)
Carrying amount of goods sold (1 166 508) (1 041 687)
Other operating expenses 8 (16 095) (15 767)
Profit from operations 63 519 45 800
Impairment of non-current assets outside the scope of IFRS 9 10 (10 476) (5 993)
Finance income 11 6 632 5 081
Finance costs 12 (11 797) (19 099)
Finance income / (costs), net (5 165) (14 018)
Gain from associates and joint ventures, net 13, 19 12 092 5 976
Gain/(loss) on acquisition and disposal of subsidiaries 47 37 604 (323)
Profit before income tax 97 574 31 442
Income tax expense 14 (5 871) (6 162)
Net profit for the year 91 703 25 280
Other comprehensive income:
Items that will not be reclassified to profit or loss:
Remeasurement of property, plant and equipment 15 10 616 (41)
Remeasurement of defined benefit pension plans 15, 32 (25) (214)
Net change in the fair value of other long-term equity investments 15 (355) (637)
Income tax relating to items of other comprehensive income that will not be reclassified 15 (1 150) 4
9 086 (888)
Items that may be reclassified to profit or loss:
Exchange differences on translating foreign operations 15 (799) (1 469)
Share of other comprehensive income of associates 15, 19 3 708 (6 150)
2 909 (7 619)
Other comprehensive income for the year, net of tax 15 11 995 (8 507)
TOTAL COMPREHENSIVE INCOME FOR THE YEAR 103 698 16 773
Net profit for the year attributable to:
Equity holders of the parent 89 496 29 805
Non-controlling interests 2 207 (4 525)
Total comprehensive income for the year attributable to:
Equity holders of the parent 101 970 22 177
Non-controlling interests 1 728 (5 404)
Basic net earnings per share 28 BGN 0,71 0,24