A- Evaluate the results of the vertical analysis by clarifying the strengths and weaknesses of the company.

B- Provide recommendations based on the analysis and a solution to overcome the weaknesses identified (if any).

Statement of cash flows, indirect method Start Date 01/01/2020 01/01/2019 2020-12- 2019-12- 31 31 vertical analysis 2020 vertical analysis 2019 1,052,411 1,052,411 1.009.819 1.009.819 1564.25% 1564.25% -869% -869% End Date Statement of cash flows, indirect method abstract Statement of cash flows (abstract) Cash flows from (used in) operating activities (abstract) Profit loss) before zakat and income tax (abstract] Profit (loss) before zakat and income tax from continuing operations Profit (loss) for period before zakat and income tax Adjustments to reconcile profit (loss) before tax to net cash flows (abstract) Adjustments for depreciation and impairment (reversal of impairment) of PPE Adjustments for finance costs Adjustments for impairment loss (reversal of impairment loss) recognized in statement of Income Adjustments for gain (loss) on disposal of property, plant and equipment Adjustment for provision for slow moving items and inventory shortage Adjustment for provision of employees' terminal benefit Other adjustments to reconcile profit (loss) before tax to net cash flows Total adjustments to reconcile profit (loss) before tax to net cash flows Operating cash flow before working capital changes Adjustments for working capital changes [abstract] Adjustments for decrease increase in inventories Adjustments for decrease increase) in trade accounts receivable, net Adjustments for decrease (increase) in prepayment Adjustments for increase (decrease) in trade accounts payable Adjustments for increase (decrease) in accrued expenses Other adjustments for working capital changes Net increase (decrease) due to working capital changes Net cash flows from (used in) operations Other inflows outflows) of cash, classified as operating activities (abstract) Interest paid, classified as operating activities Zakat paid, classified as operating activities Other inflows (outflows) of cash, classified as operating activities Total other inflows (outflows) of cash, classified as operating activities Net cash flows from (used in) operating activities 156,863 48.478 4,022 -2.459 9.704 21,876 -7,642 235,760 1.288,171 145,051 61,176 -4,798 7,372 -8,300 18.197 7.753 211,707 1,221,526 233.15% 72.06% 5.98% -3.65% 14.42% 32.52% -11.36% 350.42% 1914.67% -125% -53% 4% -6% 7% -16% -7% -182% -1051% -57,604 30,814 26,376 159.963 15,991 859 176.399 1,464,570 -193,986 1.018 -1,802 14,648 8,371 10,626 -161,125 1,060.401 -85.62% 45.80% 39.20% 237.76% 23.77% 1.28% 262.19% 2176.86% 167% - 1% 2% -13% -7% -9% 139% -912% 32,570 18,698 -16.535 -67,803 1,396,767 45,282 16,589 -25,690 -87,561 972,840 48,41% 27.79% -24.58% -100.78% 2076.08% -39% -14% 22% 75% -837% 1050 79.567 16,330 684 -94.163 14.920 84.160 36,082 422 - 104.900 1.56% 118.26% 24.27% 1.02% -139.96% -13% -72% -31% 0% 90% Cash flows from (used in) investing activities (abstract Proceed from sales of property, plant and equipment Purchase of property, plant and equipment Expenditure on investment property under construction Other inflows (outflows) of cash, classified as investing activities Net cash flows from (used in) investing activities Cash flows from (used in) financing activities (abstract] Proceeds from debt securities, term loans, borrowings, sukuks and murabahas. Repayment of debt securities, term loans, borrowings, sukuks and murabahas Repayments of finance lease liabilities Dividends paid (other than to non-controlling interest), classified as financing activities Net cash flows from (used in) financing activities Net increase (decrease) in cash and cash equivalents -57% 66,527 241 527 69,798 72,681 924,000 978,000 -1.235.325 -984,154 67 279 - 116, 214 358.99% 103.74% 1373.39% -1836.12% 100.00% -63% -842% 847% 100% Note: In Vertical analysis all items are expressed as a percent of total in and out (net increase (decrease) in cash and cash equivalents) Requirement: A- Evaluate the results of the vertical analysis by clarifying the strengths and weaknesses of the company. B- Provide recommendations based on the analysis and a solution to overcome the weaknesses identified (if any), 01/01/2020 01/01/2019 2020-12- 2019-12- 31 31 vertical analysis 2020 vertical analysis 2019 1,052,411 1,062,411 1.009,819 1.009,819 1564.25% 1564.25% -869% -869% Statement of cash flows, indirect method Start Date End Date Statement of cash flows, indirect method fabstract) Statement of cash flows (abstract) Cash flows from used in operating activities abstract Profit (loss) before zakat and income tax (abstract) Profit (loss) before zakat and income tax from continuing operations Profit (loss) for period before zakat and income tax Adjustments to reconcile profit (loss) before tax to net cash flows fabstract) Adjustments for depreciation and impairment (reversal of impairment) of property, plant and equipments Adjustments for finance costs Adjustments for impairment loss (reversal of impairment loss) recognized in statement of Income Adjustments for gain (loss) on disposal of property, plant and equipment Adjustment for provision for slow moving items and inventory shortage Adjustment for provision of employees' terminal benefit Other adjustments to reconcile profit loss) before tax to net cash flows Total adjustments to reconcile profit loss) before tax to net cash flows Operating cash flow before working capital changes Adjustments for working capital changes fabstract) Adjustments for decrease increase) in inventories Adjustments for decrease increase) in trade accounts receivable, not Adjustments for decrease increase) in prepayment Adjustments for increase decrease) in trade accounts payable Adjustments for increase (decrease) in accrued expenses Other adjustments for working capital changes Net increase (decrease) due to working capital changes Net cash flows from (used in) operations Other inflows (outflows) of cash, classified as operating activities fabstract) Interest paid, classified as operating activities Zakat paid, classified as operating activities Other inflows (outflows) of cash, classified as operating activities Total other inflows outflows) of cash, classified as operating activities 156,863 48,478 4,022 -2,459 9.704 21,876 -7,642 235,760 1,288,171 145,051 61.176 -4.798 7.372 -8,300 18,197 7,753 211.707 1,221,526 233.15% 72.06% 5.98% -3.65% 14.42% 32.52% -11.36% 350.42% 1914.67% -125% -53% 4% -6% 7% -16% -7% -182% - 1051% 167% -57,604 30,814 26,376 159,963 15,991 859 176,399 1,464,570 - 193.986 1,018 -1,802 14,648 8.371 10.626 - 161,125 1.060,401 -85.62% 45.80% 39.20% 237.76% 23.77% 1.28% 262.19% 2176.86% 2% -13% -7% 9% 139% -912% 32,570 18,698 - 16,535 -67,803 45.282 16.589 -25.690 -87 561 48.41% 27.79% 24.58% -100.78% -39% -14% 22% 75% 1,396,767 972,840 2076.08% -837% 1,050 79,567 16,330 684 -94,163 14,920 84,160 36,082 422 -104,900 1.56% 118.26% 24.27% 1.02% -139.96% -13% -72% -31% 0% 90% Net cash flows from (used in operating activities Cash flows from (used in investing activities (abstract) Proceed from sales of property, plant and equipment Purchase of property, plant and equipment Expenditure on investment property under construction Other inflows (outflows) of cash, classified as investing activities Net cash flows from (used in) investing activities Cash flows from (used in) financing activities (abstract] Proceeds from debt securities, term loans, borrowings, sukuks and murababas Repayment of debt securities, term loans, borrowings, sukuks and murabahas Repayments of finance lease liabilities Dividends paid (other than to non-controlling interest), classified as financing activities Net cash flows from (used in) financing activities Net increase (decrease in cash and cash equivalents -57% 66,527 241,527 69,798 72,681 924.000 978,000 -1,235,325 -984, 154 67 279 -116,214 358.99% 103.74% 1373.39% -1836.12% 100.00% -63% -842% 847% 100% 2020-01-01 2019-01-01 2020-12-31 2019-12-31 2020 Vertical analysis 2019 Vertical analysis [300200] Statement of financial position, current/ non-current Start Date End Date Statement of financial position (abstract] Assets (abstract] Current assets abstract) Bank balances and cash Trade accounts receivable Inventories Other current assets Total Total current assets Non-current assets (abstract] Financial assets, non-current Property, plant and equipment Assets subject to finance lease Investment properties Total non-current assets Total assets Liabilities and equity (abstract] Liabilities (abstract] Current liabilities (abstract] Short term borrowings Bank overdraft 197,090 28,786 2.43% 143,396 180,114 3.59% 1,307,859 320,362 32.71% 291,381 1,259,959 7.29% 1,839,726 1,789,221 46.01% 1,839,726 1.789,221 46.01% 0.72% 4.50% 8.01% 31.49% 44.71% 44.71% 27,951 27,951 0.70% 1,124,515 1,102,036 28.12% 586,714 663,995 14.67% 419,811 418,324 10.50% 2,158,991 2,212,306 53.99% 3,998,717 4,001,527 100.00% 0.70% 27.54% 16.59% 10.45% 55.29% 100.00% 100,000 0 341,527 0 2.50% 10.00% 8.53% 10.00% 1,072,808 913,119 26.83% 141,228 125,491 3.53% 113,898 112,140 2.85% 67,175 36,727 1.68% 14,398 13,147 0.36% 5.214 9,058 0.13% 1,514,721 1,551,209 37.88% 1,514,721 1,551,209 37.88% 22.82% 3.14% 2.80% 0.92% 0.33% 0.23% 38.77% 38.77% Trade accounts payables Accrued expenses Finance lease, current Zakat payable Deferred revenue, current Other current liabilities Total Total current liabilities Non-current liabilities (abstract] Employees' terminal benefits Finance leases, non-current Deferred revenue, non-current Other non-current liabilities Total non-current liabilities Total liabilities Equity (abstract] Shareholder's equity (abstract) Share capital Statutory Reserve Retained earnings (accumulated losses) Other reserves (abstract] Reserve of exchange differences on translation Total other reserves Equity attributable to owners of parent Total equity Total liabilities and equity 159,453 146,362 3.99% 580,704 646,588 14.52% 3,715 4,107 0.09% 14,935 8,171 0.37% 758,807 805,228 18.98% 2,273,528 2,356,437 56.86% 3.66% 16.16% 0.10% 0.20% 20.12% 58.89% 1,200,000 1,200,000 30.01% 294,771 194,472 7.37% 294,612 317,232 7.37% 29.99% 4.86% 7.93% -64,194 -66,614 -1.61% -64,194 -66,614 -1.61% 1,725,189 1,645,090 43.14% 1,725,189 1,645,090 43.14% 3,998,717 4,001,527 100.00% -1.66% -1.66% 41.11% 41.11% 100.00% 2020-01-01 2019-01-01 Vertical Vertical 2020-12-31 2019-12-31 analysis 2020 analysis 2019 [300400) Statement of income, function of expense Start Date End Date Statement of income (abstract] Profit (loss) [abstract] Continuing operations (abstract] Operating profit (loss) (abstract] Operating income (abstract] Gross profit (loss) (abstract] Revenue Cost of sales Gross profit (loss) Other operating income Total operating income Operating expenses (abstract] Selling and distribution expenses General and administrative expenses Total operating expenses Operating profit (loss) Finance costs Profit (loss) before zakat and income tax from continuing operations Zakat expenses on continuing operations for period Income tax on continuing operations for period Profit (loss) for period from continuing operations Profit (loss) for period Profit (loss), attributable to (abstract] Profit (loss), attributable to equity holders of parent company 9,305,811 8,424,512 100.00% 7,977,202 17,151,342 85.72% 1,328,609 1,273,170 14.28% 47,895 49,277 0.51% 1,376,504 1,322,447 14.79% 100.00% 84.89% 15.11% 0.58% 15.70% 127,576 132.647 1.37% 148,039 118,805 1.59% 275,615 251,452 2.96% 1,100,889 1,070,995 11.83% 48,478 61,176 0.52% 1,052,411 1,009,819 11.31% 49,000 25,000 0.53% 425 88 0.00% 1,002,986 984,731 10.78% 1,002,986 984.731 10.78% 1.57% 1.41% 2.98% 12.71% 0.73% 11.99% 0.30% 0.00% 11.69% 11.69% 1,002,986 984,731 10.78% 11.69% 8.36 8.36 8.21 8.21 0.00% 0.00% 0.00% 0.00% Earnings per share (abstract] Basic earnings (loss) per share (abstract] Basic earnings (loss) per share from continuing operations Total basic earnings (loss) per share Diluted earnings (loss) per share (abstract) Diluted earnings (loss) per share from continuing operations Total diluted earnings (loss) per share Weighted average number of equity shares outstanding Share closing price at the last trading day of financial year (in numbers) 8.36 8.36 120000 173.4 8.21 8.21 120000 165.6 0.00% 0.00% 1.29% 0.00% 0.00% 0.00% 1.42% 0.00% Note: CFS: In Vertical analysis all items are expressed as a percent of total in and out (net increase (decrease) in cash and cash equivalents). BSS: In Vertical analysis all items are expressed as a percent of total Assets IS: In Vertical analysis all items are expressed as a percent of Sales Requirement: A- Evaluate the results of the Analysis by clarifying the strengths and weaknesses. B- Provide recommendations based on the analysis and a solution to overcome the weaknesses identified (if any). Statement of cash flows, indirect method Start Date 01/01/2020 01/01/2019 2020-12- 2019-12- 31 31 vertical analysis 2020 vertical analysis 2019 1,052,411 1,052,411 1.009.819 1.009.819 1564.25% 1564.25% -869% -869% End Date Statement of cash flows, indirect method abstract Statement of cash flows (abstract) Cash flows from (used in) operating activities (abstract) Profit loss) before zakat and income tax (abstract] Profit (loss) before zakat and income tax from continuing operations Profit (loss) for period before zakat and income tax Adjustments to reconcile profit (loss) before tax to net cash flows (abstract) Adjustments for depreciation and impairment (reversal of impairment) of PPE Adjustments for finance costs Adjustments for impairment loss (reversal of impairment loss) recognized in statement of Income Adjustments for gain (loss) on disposal of property, plant and equipment Adjustment for provision for slow moving items and inventory shortage Adjustment for provision of employees' terminal benefit Other adjustments to reconcile profit (loss) before tax to net cash flows Total adjustments to reconcile profit (loss) before tax to net cash flows Operating cash flow before working capital changes Adjustments for working capital changes [abstract] Adjustments for decrease increase in inventories Adjustments for decrease increase) in trade accounts receivable, net Adjustments for decrease (increase) in prepayment Adjustments for increase (decrease) in trade accounts payable Adjustments for increase (decrease) in accrued expenses Other adjustments for working capital changes Net increase (decrease) due to working capital changes Net cash flows from (used in) operations Other inflows outflows) of cash, classified as operating activities (abstract) Interest paid, classified as operating activities Zakat paid, classified as operating activities Other inflows (outflows) of cash, classified as operating activities Total other inflows (outflows) of cash, classified as operating activities Net cash flows from (used in) operating activities 156,863 48.478 4,022 -2.459 9.704 21,876 -7,642 235,760 1.288,171 145,051 61,176 -4,798 7,372 -8,300 18.197 7.753 211,707 1,221,526 233.15% 72.06% 5.98% -3.65% 14.42% 32.52% -11.36% 350.42% 1914.67% -125% -53% 4% -6% 7% -16% -7% -182% -1051% -57,604 30,814 26,376 159.963 15,991 859 176.399 1,464,570 -193,986 1.018 -1,802 14,648 8,371 10,626 -161,125 1,060.401 -85.62% 45.80% 39.20% 237.76% 23.77% 1.28% 262.19% 2176.86% 167% - 1% 2% -13% -7% -9% 139% -912% 32,570 18,698 -16.535 -67,803 1,396,767 45,282 16,589 -25,690 -87,561 972,840 48,41% 27.79% -24.58% -100.78% 2076.08% -39% -14% 22% 75% -837% 1050 79.567 16,330 684 -94.163 14.920 84.160 36,082 422 - 104.900 1.56% 118.26% 24.27% 1.02% -139.96% -13% -72% -31% 0% 90% Cash flows from (used in) investing activities (abstract Proceed from sales of property, plant and equipment Purchase of property, plant and equipment Expenditure on investment property under construction Other inflows (outflows) of cash, classified as investing activities Net cash flows from (used in) investing activities Cash flows from (used in) financing activities (abstract] Proceeds from debt securities, term loans, borrowings, sukuks and murabahas. Repayment of debt securities, term loans, borrowings, sukuks and murabahas Repayments of finance lease liabilities Dividends paid (other than to non-controlling interest), classified as financing activities Net cash flows from (used in) financing activities Net increase (decrease) in cash and cash equivalents -57% 66,527 241 527 69,798 72,681 924,000 978,000 -1.235.325 -984,154 67 279 - 116, 214 358.99% 103.74% 1373.39% -1836.12% 100.00% -63% -842% 847% 100% Note: In Vertical analysis all items are expressed as a percent of total in and out (net increase (decrease) in cash and cash equivalents) Requirement: A- Evaluate the results of the vertical analysis by clarifying the strengths and weaknesses of the company. B- Provide recommendations based on the analysis and a solution to overcome the weaknesses identified (if any), 01/01/2020 01/01/2019 2020-12- 2019-12- 31 31 vertical analysis 2020 vertical analysis 2019 1,052,411 1,062,411 1.009,819 1.009,819 1564.25% 1564.25% -869% -869% Statement of cash flows, indirect method Start Date End Date Statement of cash flows, indirect method fabstract) Statement of cash flows (abstract) Cash flows from used in operating activities abstract Profit (loss) before zakat and income tax (abstract) Profit (loss) before zakat and income tax from continuing operations Profit (loss) for period before zakat and income tax Adjustments to reconcile profit (loss) before tax to net cash flows fabstract) Adjustments for depreciation and impairment (reversal of impairment) of property, plant and equipments Adjustments for finance costs Adjustments for impairment loss (reversal of impairment loss) recognized in statement of Income Adjustments for gain (loss) on disposal of property, plant and equipment Adjustment for provision for slow moving items and inventory shortage Adjustment for provision of employees' terminal benefit Other adjustments to reconcile profit loss) before tax to net cash flows Total adjustments to reconcile profit loss) before tax to net cash flows Operating cash flow before working capital changes Adjustments for working capital changes fabstract) Adjustments for decrease increase) in inventories Adjustments for decrease increase) in trade accounts receivable, not Adjustments for decrease increase) in prepayment Adjustments for increase decrease) in trade accounts payable Adjustments for increase (decrease) in accrued expenses Other adjustments for working capital changes Net increase (decrease) due to working capital changes Net cash flows from (used in) operations Other inflows (outflows) of cash, classified as operating activities fabstract) Interest paid, classified as operating activities Zakat paid, classified as operating activities Other inflows (outflows) of cash, classified as operating activities Total other inflows outflows) of cash, classified as operating activities 156,863 48,478 4,022 -2,459 9.704 21,876 -7,642 235,760 1,288,171 145,051 61.176 -4.798 7.372 -8,300 18,197 7,753 211.707 1,221,526 233.15% 72.06% 5.98% -3.65% 14.42% 32.52% -11.36% 350.42% 1914.67% -125% -53% 4% -6% 7% -16% -7% -182% - 1051% 167% -57,604 30,814 26,376 159,963 15,991 859 176,399 1,464,570 - 193.986 1,018 -1,802 14,648 8.371 10.626 - 161,125 1.060,401 -85.62% 45.80% 39.20% 237.76% 23.77% 1.28% 262.19% 2176.86% 2% -13% -7% 9% 139% -912% 32,570 18,698 - 16,535 -67,803 45.282 16.589 -25.690 -87 561 48.41% 27.79% 24.58% -100.78% -39% -14% 22% 75% 1,396,767 972,840 2076.08% -837% 1,050 79,567 16,330 684 -94,163 14,920 84,160 36,082 422 -104,900 1.56% 118.26% 24.27% 1.02% -139.96% -13% -72% -31% 0% 90% Net cash flows from (used in operating activities Cash flows from (used in investing activities (abstract) Proceed from sales of property, plant and equipment Purchase of property, plant and equipment Expenditure on investment property under construction Other inflows (outflows) of cash, classified as investing activities Net cash flows from (used in) investing activities Cash flows from (used in) financing activities (abstract] Proceeds from debt securities, term loans, borrowings, sukuks and murababas Repayment of debt securities, term loans, borrowings, sukuks and murabahas Repayments of finance lease liabilities Dividends paid (other than to non-controlling interest), classified as financing activities Net cash flows from (used in) financing activities Net increase (decrease in cash and cash equivalents -57% 66,527 241,527 69,798 72,681 924.000 978,000 -1,235,325 -984, 154 67 279 -116,214 358.99% 103.74% 1373.39% -1836.12% 100.00% -63% -842% 847% 100% 2020-01-01 2019-01-01 2020-12-31 2019-12-31 2020 Vertical analysis 2019 Vertical analysis [300200] Statement of financial position, current/ non-current Start Date End Date Statement of financial position (abstract] Assets (abstract] Current assets abstract) Bank balances and cash Trade accounts receivable Inventories Other current assets Total Total current assets Non-current assets (abstract] Financial assets, non-current Property, plant and equipment Assets subject to finance lease Investment properties Total non-current assets Total assets Liabilities and equity (abstract] Liabilities (abstract] Current liabilities (abstract] Short term borrowings Bank overdraft 197,090 28,786 2.43% 143,396 180,114 3.59% 1,307,859 320,362 32.71% 291,381 1,259,959 7.29% 1,839,726 1,789,221 46.01% 1,839,726 1.789,221 46.01% 0.72% 4.50% 8.01% 31.49% 44.71% 44.71% 27,951 27,951 0.70% 1,124,515 1,102,036 28.12% 586,714 663,995 14.67% 419,811 418,324 10.50% 2,158,991 2,212,306 53.99% 3,998,717 4,001,527 100.00% 0.70% 27.54% 16.59% 10.45% 55.29% 100.00% 100,000 0 341,527 0 2.50% 10.00% 8.53% 10.00% 1,072,808 913,119 26.83% 141,228 125,491 3.53% 113,898 112,140 2.85% 67,175 36,727 1.68% 14,398 13,147 0.36% 5.214 9,058 0.13% 1,514,721 1,551,209 37.88% 1,514,721 1,551,209 37.88% 22.82% 3.14% 2.80% 0.92% 0.33% 0.23% 38.77% 38.77% Trade accounts payables Accrued expenses Finance lease, current Zakat payable Deferred revenue, current Other current liabilities Total Total current liabilities Non-current liabilities (abstract] Employees' terminal benefits Finance leases, non-current Deferred revenue, non-current Other non-current liabilities Total non-current liabilities Total liabilities Equity (abstract] Shareholder's equity (abstract) Share capital Statutory Reserve Retained earnings (accumulated losses) Other reserves (abstract] Reserve of exchange differences on translation Total other reserves Equity attributable to owners of parent Total equity Total liabilities and equity 159,453 146,362 3.99% 580,704 646,588 14.52% 3,715 4,107 0.09% 14,935 8,171 0.37% 758,807 805,228 18.98% 2,273,528 2,356,437 56.86% 3.66% 16.16% 0.10% 0.20% 20.12% 58.89% 1,200,000 1,200,000 30.01% 294,771 194,472 7.37% 294,612 317,232 7.37% 29.99% 4.86% 7.93% -64,194 -66,614 -1.61% -64,194 -66,614 -1.61% 1,725,189 1,645,090 43.14% 1,725,189 1,645,090 43.14% 3,998,717 4,001,527 100.00% -1.66% -1.66% 41.11% 41.11% 100.00% 2020-01-01 2019-01-01 Vertical Vertical 2020-12-31 2019-12-31 analysis 2020 analysis 2019 [300400) Statement of income, function of expense Start Date End Date Statement of income (abstract] Profit (loss) [abstract] Continuing operations (abstract] Operating profit (loss) (abstract] Operating income (abstract] Gross profit (loss) (abstract] Revenue Cost of sales Gross profit (loss) Other operating income Total operating income Operating expenses (abstract] Selling and distribution expenses General and administrative expenses Total operating expenses Operating profit (loss) Finance costs Profit (loss) before zakat and income tax from continuing operations Zakat expenses on continuing operations for period Income tax on continuing operations for period Profit (loss) for period from continuing operations Profit (loss) for period Profit (loss), attributable to (abstract] Profit (loss), attributable to equity holders of parent company 9,305,811 8,424,512 100.00% 7,977,202 17,151,342 85.72% 1,328,609 1,273,170 14.28% 47,895 49,277 0.51% 1,376,504 1,322,447 14.79% 100.00% 84.89% 15.11% 0.58% 15.70% 127,576 132.647 1.37% 148,039 118,805 1.59% 275,615 251,452 2.96% 1,100,889 1,070,995 11.83% 48,478 61,176 0.52% 1,052,411 1,009,819 11.31% 49,000 25,000 0.53% 425 88 0.00% 1,002,986 984,731 10.78% 1,002,986 984.731 10.78% 1.57% 1.41% 2.98% 12.71% 0.73% 11.99% 0.30% 0.00% 11.69% 11.69% 1,002,986 984,731 10.78% 11.69% 8.36 8.36 8.21 8.21 0.00% 0.00% 0.00% 0.00% Earnings per share (abstract] Basic earnings (loss) per share (abstract] Basic earnings (loss) per share from continuing operations Total basic earnings (loss) per share Diluted earnings (loss) per share (abstract) Diluted earnings (loss) per share from continuing operations Total diluted earnings (loss) per share Weighted average number of equity shares outstanding Share closing price at the last trading day of financial year (in numbers) 8.36 8.36 120000 173.4 8.21 8.21 120000 165.6 0.00% 0.00% 1.29% 0.00% 0.00% 0.00% 1.42% 0.00% Note: CFS: In Vertical analysis all items are expressed as a percent of total in and out (net increase (decrease) in cash and cash equivalents). BSS: In Vertical analysis all items are expressed as a percent of total Assets IS: In Vertical analysis all items are expressed as a percent of Sales Requirement: A- Evaluate the results of the Analysis by clarifying the strengths and weaknesses. B- Provide recommendations based on the analysis and a solution to overcome the weaknesses identified (if any)