1) Calculate based on the following ratio:
i) Liquidity Ratios:
Current ratio = Current assets / Current liabilities
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Quick ratio = Liquid Ratio / Acid Test Ratio
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ii) Solvency Ratios
Debt to Equity Ratio = Total Debt / Total Shareholders Equity
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Total Assets to Debt Ratio = Total Assets / Debt (Long-term Debts)
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iii) Profitability Ratios
Gross Profit Ratio = Gross Profit / Net Sales X (100)
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Net Profit Ratio = Net Income / Sales X (100)
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2)Evaluate and interpret the company's overall financial performance based on the ratio calculation.
Actuals/Omani Rial/Audited Statement of Financial position, Current/ non-current Consolidated31/12/2021Consolidated31/12/2020 STATEMENT OF FINANCIALPOSITION CONSOLIDATED AND SEPARATE ASSETS NON-CURRENT ASSETS Property, plant and equipment Total non-current assets CURRENT ASSETS Current inventories Trade and other current receivables Cash and bankbalances Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners Total current assets Total assets EQ UITY AND LIABILITIES EQ UITY Issued capital Share premium Statutory reserve Other reserves Retained earnings (accumulated Losses) Total equity attributable to owners of parent Total equity LIABILITIES NON-CURRENT LIABILITIES NON-CURRENT PROVISIONS Non-current provisions for employee benefits Total non-current provisions Borrowings, non current Deferred tax liabilities Total non-current liabilities \begin{tabular}{rr} 6,047,222 & 4,989,071 \\ 6,047,222 & 4,989,071 \\ \hline \hline \end{tabular} CURRENT LIABILITIES CURRENT PROVISIONS Trade and other current payables Borrowings, current Current tax liabilities, current Other current financial liabilities Other current non-financial liabilities \begin{tabular}{rr} 2,393,586 & 2,064,424 \\ \hline \hline 3,546,886 & 3,237,796 \\ \hline \hline 7,448 & 30,869 \\ \hline \hline 5,947,920 & 5,333,089 \\ \hline \hline 5,947,920 & 5,333,089 \\ \hline \hline 11,995,142 & 10,322,160 \\ \hline \hline \end{tabular} Total current liabilities other than liabilities included in disposal groups classified as held for sale Total current liabilities Total liabilities Total equity and liabilities Net assets per share \begin{tabular}{rr} \hline \hline 129,021 & 115,065 \\ \hline \hline 129,021 & 115,065 \\ \hline \hline 845,832 & \\ \hline 305,458 & 260,688 \\ 1,280,311 & 375,753 \\ \hline \hline \end{tabular} Actuals/Omani Rial/Audited Income Statement - Function of expense Consolidated Consolidated 01/01/202131/12/202101/01/202031/12/2020 PROFIT OR LOSS CONSOLIDATED AND SEPARATE PROFIT (LOSS) Revenue Cost of sales Gross profit Other income General and administrative expense Selling, distribution and marketing expenses Profit (loss) from operating activities Finance costs Profit (loss) before income tax, continuing operations Income tax expense, continuing operations \begin{tabular}{cr} \hline \hline 9,538,597 & 8,886,709 \\ \hline \hline 8,382,065 & 7,636,144 \\ \hline \hline 1,156,532 & 1,250,565 \\ \hline \hline 426,823 & 351,699 \\ \hline \hline 703,959 & 658,529 \\ \hline \hline 393,924 & 414,538 \\ \hline \hline 485,472 & 529,197 \\ \hline 188,146 & 148,034 \\ 297,326 & 381,163 \\ \hline \hline 44,770 & 57,399 \\ \hline 252,556 & 323,764 \\ \hline \hline 252,556 & 323,764 \\ \hline \hline \end{tabular} Profit (loss) from continuing operations Net Profit / (Loss) for the period PROFIT (LOSS), ATTRIB UTAB LE TO BASIC AND DILUTED EARNINGS PER SHARE B ASIC EARNINGS PER SHARE Basic earnings (loss) per share from continuing operations Total basic earnings (loss) per share DILUTED EARNINGS PER SHARE
