Analyze the statement of cash flows using financial ratios, and comment on the results of the analysis if they are positive and give solutions if they were negative

-262.680 -1,993,692 Statement of Cash Flows 2018 2019 clarification The amounts are in dollars The amounts are in dollars Operating activities Profit for the year before taxes 7,998,657 6,178,799 Depreciation of property and equipment 995,743 1,165, 107 Provision for end of service benefits 1,327,206 677,534 Profit for disposal of property and equipment -21,596 -19,797 Real estate sale losses -981,983 53,090 Profits of financial assets at fair value through the statement of comprehensive income -256,952 Profits of financial assets at fair value through the income statement -22,934 5633 5,633 Dividend yield and bank deposit returns Benefits of obligations related to lease contracts 93,085 Amortization of the right to use leased assets 381,601 provision for doubtful debts 318,668 1,795,472 Bank interest and commission 26,648 588,510 Other non-cash items 10.191 1,717 7,399,951 9,107,369 Change in assets and liabilities Receivables and receivables from insurance and reinsurance companies -2,725,700 -8,853,190 Accounts payable and insurance and reinsurance companies -919,785 1,445,768 Other current assets 47,341 -957,275 Other current liabilities -373,642 Liabilities of insurance contracts 3,785,287 3,861,881 -1,509,436 -97,405 Net cash from pre-tax operating activities and paid end of service benefits 7,240,451 5,188,466 7,240,451 -2,216,782 -419,456 4,604,2131 5,188,466 -1,978,887 -307,624 29,001,955 -1,559,635 -2,246,768 149,557 3,001,063 -1,180,383 334,190 1,920,000 -177,279 0 923,542 -1,053,041 555,779 Selling financial a Net cash from pre-tax operating activities and paid end of service benefits Paid taxes End-of-service compensation payments Net cash from operating activities Investment activities Deposits due within a period exceeding 3 months Purchase of property and equipment Sale of property and equipment Selling real estate investments Projects under construction Financial assets at fair value from the statement of comprehensive income For assets at fair value from the income statement Purchase financial assets at fair value from the income statement Maturity of financial assets at covered cost Cash dividends and bank deposits received Net cash from cash from (used in) investing activities financing activities Cash dividend Credit facilities Short term loans Finance charges paid The change in cash is restricted by withdrawal Long term lease commitment payments Paying Islamic mark-up financing Net cash used in financing activities The increase in cash and cash equivalents Foreign currency translation differences Cash and cash equivalents at the beginning of the year -651,311 0 2,036,227 0 720,351 199,956 1,425,387 5,190,244 792,609 -2,375,600 -363,136 -718,595 -26,648 -402,431 n -360,085 -3,972,495 -160,191 -570,909 15.077,826 -2,148,679 -137,378 -33,201 -558,510 -722,073 -352,496 -3,952,337 4,139,862 140,540 14,346,026 Cash and cash equivalents at the end of the year 151 14,346,026 18,626,428 -262.680 -1,993,692 Statement of Cash Flows 2018 2019 clarification The amounts are in dollars The amounts are in dollars Operating activities Profit for the year before taxes 7,998,657 6,178,799 Depreciation of property and equipment 995,743 1,165, 107 Provision for end of service benefits 1,327,206 677,534 Profit for disposal of property and equipment -21,596 -19,797 Real estate sale losses -981,983 53,090 Profits of financial assets at fair value through the statement of comprehensive income -256,952 Profits of financial assets at fair value through the income statement -22,934 5633 5,633 Dividend yield and bank deposit returns Benefits of obligations related to lease contracts 93,085 Amortization of the right to use leased assets 381,601 provision for doubtful debts 318,668 1,795,472 Bank interest and commission 26,648 588,510 Other non-cash items 10.191 1,717 7,399,951 9,107,369 Change in assets and liabilities Receivables and receivables from insurance and reinsurance companies -2,725,700 -8,853,190 Accounts payable and insurance and reinsurance companies -919,785 1,445,768 Other current assets 47,341 -957,275 Other current liabilities -373,642 Liabilities of insurance contracts 3,785,287 3,861,881 -1,509,436 -97,405 Net cash from pre-tax operating activities and paid end of service benefits 7,240,451 5,188,466 7,240,451 -2,216,782 -419,456 4,604,2131 5,188,466 -1,978,887 -307,624 29,001,955 -1,559,635 -2,246,768 149,557 3,001,063 -1,180,383 334,190 1,920,000 -177,279 0 923,542 -1,053,041 555,779 Selling financial a Net cash from pre-tax operating activities and paid end of service benefits Paid taxes End-of-service compensation payments Net cash from operating activities Investment activities Deposits due within a period exceeding 3 months Purchase of property and equipment Sale of property and equipment Selling real estate investments Projects under construction Financial assets at fair value from the statement of comprehensive income For assets at fair value from the income statement Purchase financial assets at fair value from the income statement Maturity of financial assets at covered cost Cash dividends and bank deposits received Net cash from cash from (used in) investing activities financing activities Cash dividend Credit facilities Short term loans Finance charges paid The change in cash is restricted by withdrawal Long term lease commitment payments Paying Islamic mark-up financing Net cash used in financing activities The increase in cash and cash equivalents Foreign currency translation differences Cash and cash equivalents at the beginning of the year -651,311 0 2,036,227 0 720,351 199,956 1,425,387 5,190,244 792,609 -2,375,600 -363,136 -718,595 -26,648 -402,431 n -360,085 -3,972,495 -160,191 -570,909 15.077,826 -2,148,679 -137,378 -33,201 -558,510 -722,073 -352,496 -3,952,337 4,139,862 140,540 14,346,026 Cash and cash equivalents at the end of the year 151 14,346,026 18,626,428