Analysis of Financial Ratios (2020) Solvency analysis -Profitability analysis -Valuation

Balance sheet statement For the Year Ended 31 December 2020 - 2019 All amount in Saudi Riyals 2020 2019 Assets Non-current assets property, plant and equipment 999147 1043497 Right-of-use assests 536621 582864 Net investment in finance lease 8252 10928 Intangible assets 11075 15442 Investment properties 26676 29880 Total Non-current assets 1581771 1682611 Current assets Investors 104944 156765 trade receivables and other prepayments 137952 134471 Net investment in finance lease -current portion 2685 1534 Investment carried at FVTPL 2791 26515 Cash and cash equivalents 118930 25943 Total Current assets 367302 345228 Total assets 1949073 2027839 Liabilities Non-current Long term borrowings 36780 57493 Lease liabilities 457385 496966 Employess post employment benefits 93527 72900 Total Non-current 587692 627359 Current liabilities Long term borrowings-current benefits 24317 67810 Lease liabilities -current portion 92517 82261 short term borrowing 100278 70000 Tradeand other payables 171207 168658 Provision for zakat 13667 13667 Total current liabilites 401986 402396 Total liabilities 989678 1029755 Equity Share capital 646800 646800 Statutory reserve 85782 80498 Retained earnings 226812 270687 Total equity 959394 997985 Total liabilities and equity 1949072 2027740 Statement Of Profit Or Loss For the Year Ended 31 December 2020 - 2019 All amount in Saudi Riyals 2020 Reveune 1.076,083 Cost of Revenue -826,494 Gross Profit 249.589 Other income, net 23,936 Realized gain on investment carried at FVTPL 802 Unrealized gain on investment carried at FVTPL 195 Provision for impariment on net investment in finance lease - 1.116 Provision for impariment on trade and other receviable -11,296 Selling and distribustion expenses -84,003 General and administrative expenses -86,776 Operating Profit 91,331 Finance cost -33.132 Net profit befor Zakat 58,199 Zakat -5,359 Net profit for the year 52,840 2019 1.288,310 -895,673 392.637 16,787 576 51 0 -2,000 -85,572 -83,476 239,003 -37,858 201,145 -5,057 196,088 Earning per share (SR) Basic Diluted 0.82 0.82 3.03 3.03 Statement of Cash flow For the Year Ended 31 December 2020 - 2019 All amount in Saudi Riyals 2020 S8.198 2019 201,145 Net profit befor zakat Adjustment for: Depreciation on property, plant and equipment Depreciation on right-of-use assets Amortization of intagible assets Depreciation on investment property Provision for slow moving items provision for impairment on trade and other receivables provision for impairment on net investment in finance lease Iprovision for impairment on intangable assets provision for impairment on property, plant and equipment provision for employees post-employment benefits Unrealized gain on investment carried at FVTPL.net Realized gain on investment carried at FVTPL Lossi gain) on disposal of property . plant and equipment Intrest income Finance cost 92,583 73,586 2.893 3.515 14,684 11.296 1.116 3.623 3,275 10.163 -195 -802 1,905 -323 33.132 80.834 76,978 2.503 4.174 0 2,000 0 0 0 11.246 -51 -576 1,496 -549 37.858 37,136 -11.325 -4,077 330,390 -5,359 -4,042 320.988 -41.392 46,317 -20.281 398,709 -1.104 -4.209 393,396 Movement in working capital Inventories Trade, Other receivables and prepayment Trade and other payables Cash generated from operating activities Zakat paid Emplyees post-employment benefit paid Net Cash generared fom operating activity Cash flow from investing activities Purchase of property.plant and equipment Purchase of intangible assets Purchase of investment proerty Purchase of investments carried at FVTPL Sale proceeds of investment carried at FVTPL Purchase of equity investment carried at FVTPL Lease rental received Proceeds from the sale of property. plant and equipment Net cash used in investing activites Cash flow from financing activities Proceeds from long term borrwings Repayment of long term borrowings Movement in short term borrowings Lease liabilities paid Board of directors remuneration paid Dividend paid Net cash uesed in financing activites Net change in cash and cash equivalents cash and cash equivalents at beginning of the year cash and cash equivalents at end of the year -S4766613-68500312 -2153672 -7722247 -310973 -877711 -195000000-235000000 220000000 240000000 -276595 731290 1852500 1351799 5520157 -30424764 -64727613 -67404 28227 -84650 -2600 -71148 -197575 92987 25943 118930 42713 -170881 70000 - 124019 -1733 - 135828 -319748 8919 25942