by this role
VIII. Profitability and risk analysis of the companies USE ONLY THE RATIOS PROVIDED TO YOU. DO NOT USE ANY OTHER FORMULA OR MODEL. USE ONLY THE RATIOS PROVIDED TO YOU. DO NOT USE ANY OTHER FORMULA OR MODEL. Calculate the following ratios for three years (Show formula and calculations) 1) Liquidity Ratios a) Current ratio b) Quick ratio Evaluate the liquidity position of the company. (100 words) 2) Profitability Ratios a) ROE b) ROA c) Net Profit Ratio Evaluate profitability of the company (150 words) 3) Efficiency Ratios a) Asset Turnover b) Trade Receivable Turnover c) Days in Receivables d) Inventory Turnover e) Days in Inventory 1) Trade Payable Turnover g) Days in Payables h) Cash Conversion Cycle Evaluate cash conversion cycle (150 words) 4) Solvency Ratios a) Total Debt to Total Equity b) Total Liabilities/Total Equity Evaluate solvency ratios of the company. (150 words ) RATIOS TO BE USED FOR DELIVERABLE Summer 2021 Retumon Equity (ROE) - Net Income Equity Retum on Equity (ROE) - Return on Assets Equity Multiple Return on Asset (ROA) - Net Income Tocal Assets Retum on Asset (ROA) - Net Profix Ratios Aset Tumes Equity Multiple - Total Asset Equity Net Profit Ratio - Net Income Sales Recome . Gross Profit Ratio - Grosx Pratit Sales Reveme Operating Profit Ratio - Operating Profit Sales Revenge Asset Turnover - Sales Revenue / Total Acts Accounts Receivable Tumover - Sales Revenue Accounts Receivable You can see Trade Receniahles in the calculatie Days in Accounts Receivables = 360 Accounts Receivable Tumover You can use Trade Recenables in the calculation Inventory Tumover Cost of Sales Inventory You can eCOGS COST of Rocha water gee the Income Sutement Days in Inventory = 360 Inventory Tumover Accounts Payable Turnover = Cost of Sales Accounts Payable You can see Trade Payables in the call You can use COGS or COST Renwer whatever giver on the Income Statement Days in Accounts Payable = 360 Accounts Payable Tumover You can use Trade Payables in the calculation Cash Conversion Cycle -- Days in Accounts Rec + Days in low - Days in Accounts Pay Current Ratio - Current Assets / Current Liabilities Quick Ratio - (Current Assets Inventory - Prepaid Expenses Current Liabilities If there is no intory or prepaid expenses. solen seru Debt to Equity - Total Det/Total Equity Dow forget to use only debates short and long term in the calculation Liabilities to Equity Total Liabilities/Total Equity Dow forget to save all liabilities, short and long term. in che calculation. Boubyan Petrochemical Company K.S.C.P. and its subsidiaries CONSOLIDATED STATEMENT OF FINANCIAL POSITION Asat 30 April 2018 Now 2014 AD 2017 KD ASSETS Cash and cash equivalents Accounts receivable and prepayment Inventories Financials at far vale through profit or loss Financial available for sale Investment in sociale Property, plant and equipment Intangible assets 3 7 10 11 12 13 14 15 18,070,99 15,417,005 5,738,705 133,590,313 198,861,589 91,500,565 14.1.39,403 17,463,431 16,674,318 11,080,001 7.493.724 124,825,001 176,105,099 56,502,144 18428,154 5.144.748 TOTAL ASSETS 494.781,753 416.204859 LIABILITIES AND EQUITY Liabilities Term loans Payable under Islamic financing Accounts payable and Total liabilities 16 17 18 59,821,057 116.507.904 20,829,098 75,935,838 31,381,259 13,366,125 196,858.659 120,703,225 19 20 21 22 Equity Shure Capital Share premium Try shares Trry reserve Statutory reset Voltar Ve Revolution TV Foreign currency translation reserve Other serves Cumulative changes in fire With usd ear this Equity atributable to holders of the Parent Company Non-controlling in $3.463.375 2.400,000 (9.769,966) 1.174,879 26,741.13 25,467.750 4,381,664 1,31227 (9.119.606) 149.300.355 45,135,980 51,462,275 2.400.000 9.06.151) 998,971 26,741.131 25,467.750 5.105,784 2,012.74 30,310 125,70,144 06.173 296.706.896 7116198 295.501,034 Totally 294 SOLA TOTAL LIABILITIES AND EQUITY 297.833,094 44.781,753 41604159 Bouayan Petrochemical company K.S.ORP. and Subsidiaries CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 30 April 2017 No 2017 KD 2016 KD 4 6 ASSETS Cash and cash equivalent Accounts receivable and prepayments Inventories Financial sets at fair value through profit or los Financial acts available for sale Investment in its Property, plant and equipment Goodwill 10 11 12 13 16,624,518 11,080,831 7,493,724 124,825,001 176,105,039 56,502,844 18,428,154 5.144,748 19.893,819 14,210,111 7,342,548 125,164,633 188,292,533 31,385,625 21.601,594 6,002,464 416,204859 413.893,327 TOTAL ASSETS LIABILITIES AND EQUITY Liabilities Term loans Islame financing puyables Accounts payable and weer Dividend payable 14 15 16 75.985,KW 31,381,250 9,733,707 3,631,421 64,348,060 33.469,564 12,654,049 5,605,529 Total liabilities 120,703,225 114,077,202 17 18 Equity Share capital Share premium Treasury shares Trouwry shares reserve Statutory reserve Voluntary reserve Other reserves Revaluation reve Foreign currency translation Cumulative changes in fair value Retained earnings Totality 19 20 58,482,275 2,400,000 (9,806,151) 998.971 26,741.135 25,467,780 50,516 5,106,784 2,012,734 128,760,744 60,286,873 33,489,275 2.400.000 (9,741,292) 998,971 26,741.138 25,467,750 50,516 5,106,784 1.756,034 123,047,942 70.506,007 299,116,125 413.893,327 295 SOLA TOTAL LIABILITIES AND EQUITY 416,204859 Boubyan Petrochemical Company K.S.C.P. and Subsidiaries CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 30 April 2016 2016 Notes KD 2015 KD ASSETS Cash and cash equivalents Accounts receivable and prepayments Inventories Financial amets at finir value through profit or los Financial assets available for sale Equate) Fincial assets available for sale (Others) Investment in associates Property, plant and equipment Goodwill 4 6 9 10 19,893,819 14,210,111 7,342,548 125,164,633 148.258,892 48,033,641 31,385,625 21,601,594 6,002,464 20,733 605 10,880,421 6,784,606 125.284.633 153,763.235 14.476,331 32,469,703 22,142,273 6,002,464 12 13 14 413.193.127 412,537,291 TOTAL ASSETS LIABILITIES AND NQUITY Liabilities Term loans Islamic financing payables Accounts payable and accrual Dividend payable Total liabilities 15 16 17 64,348,060 33.469.564 12,654,049 3,605,829 68.506,447 23.361,267 11,186,892 3.429.648 114,077,202 106,31,254 18 19 Equity Share capital Shure premium ) Treasury shares Treasury shares reserve Suttory reserve Voluntary reserve Other serves Revaluation eve Cumulative changes in finir value Retained aming 20 20 83,482,275 2,400,000 19,741,292) 998,971 26,741, 1.38 25,467,750 50,516 5,106,784 124.803,976 70,506,007 299,16,125 50,935,500 2,400,000 (6.142,427) 998,971 25,467,750 25,467,750 50,516 5,106,784 110,444,170 71.434,023 Total alty 306,153,037 TOTAL LIABILITIES AND EQUITY 413.893,127 412.537.291 RATIOS TO BE USED FOR DELIVERABLE II Summer 2021 Rehimon Equity (RAL) - Net Income / Equity . Return on Equity (ROE) - Return on Assets Equity Multiple Return on Asset (ROA) - Net Income Total Assets Returnce Asset (ROA) - Net Profit Rutiox Asset Tumover Equity Multiple - Total Anet/Equity Net Profit Ratio - Net Income Sales Revenue Gross Profil Rato Gross Profit/ Sales Revenue Operating Proti Ratio - Operating Prot/Sales Revenue Asset Tumover Sales Revenue Total Assets Accounts Receivable Tumover Sales Revenue Accounts Receivable Yowe Trade Recer in the calculation Days in Accounts Receivables - 360 Accounts Receivable Tumover You Can Trade Revelies in the calculation . Inventory Tumover - Cost of Sales / Inventory You can use COGS ar COST of Revenue or whitewer givenow the income Statem, Days in Inventory - Inventory Tumover Accounts Payable Turnover Cost of Sales / Accounts Payable You can use Trade Prables in the calculation YOU COGS ar COST of Remme or whatever given on the Income Statement Days in Accounts Payable 360 Accounts Payable Tumover You can use Trade Payables in the calculation Cash Conversion Cycle Days in Accounts Rec. + Days in In - Duys in Accounts Pay . Current Ratio - Current Assets Current Liabilities Quick Ratio - (Curront Assieta-Imenory - Prepaid Expenses Current Liabilities I there is no matury or prepaid expenses aleshow zero Debt to Equity - Total Debt/Total Equity Dos ir forget to lie only detecter, short and long term. In the calculation Liabilities to Equity - Total Liabilities Taal Equity Don't forget to use all abilities, short and long term, in the calculation Boubyan Petrochemical Company K.S.C.P. and Subsidiaries CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 30 April 2016 Notes 2016 KD 2015 KD ASSETS Cash and cash equivalents Accounts receivable and prepayments Inventories Financial assets at fair value through profit or loss Financial assets available for sale (Equate) Financial assets available for sale (Others) Investment in associates Property, plant and equipment Goodwill 6 9 10 11 12 13 14 19,893,819 14,210,111 7,342,548 125,164,633 148,258,892 48,033,641 31,385,625 21,601,594 6,002,464 20,733,605 10,880,421 6,784,606 125,284,633 153,763,255 34,476,331 32,469,703 22,142,273 6,002,464 TOTAL ASSETS 413,893,327 412,537,291 LIABILITIES AND EQUITY Liabilities Term loans Islamic financing payables Accounts payable and accruals Dividend payable Total liabilities 15 16 17 64,348,060 33,469,564 12,654,049 3,605,529 68,506,447 23,261,267 11,186,892 3,429,648 A 114,077,202 106,384,254 18 19 Equity Share capital Share premium Treasury shares Treasury shares reserve Statutory reserve Voluntary reserve Other reserves Revaluation reserve Cumulative changes in fair value Retained earnings Total equity 20 20 53,482,275 2,400,000 (9,741,292) 998,971 26,741,138 25,467,750 50,516 5,106,784 124,803,976 70,506,007 50,935,500 2,400,000 (6,142,427) 998,971 25,467,750 25,467,750 50,516 5,106,784 130,444,170 71,424,023 299,816,125 306,153,037 TOTAL LIABILITIES AND EQUITY 413,893,327 412,537.291 Boubyan Petrochemical Company K.S.C.P. and its Subsidiaries CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 30 April 2018 2018 KD Notes 2017 RD $ 7 10 11 12 13 14 15 18,070,399 15,417,005 5,738,708 133,590,313 198,861,589 91,500,865 14,139,443 17,463,431 16,624,518 11,080,831 7,493,724 124,825,001 176,105,039 56,502,844 18,428,154 5,144,748 494,781,753 416,204859 16 17 18 59,521,057 116,597,904 20,829,698 75,955,838 31,381,259 13,366,128 ASSETS Cash and cash equivalents Accounts receivable and prepayments Inventories Financial assets at fair value through profit or loss Financial assets available for sale Investment in associates Property, plant and equipment Intangible assets TOTAL ASSETS LIABILITIES AND EQUITY Liabilities Term loans Payables under Islamic financing Accounts payable and accruals Total liabilities Equity Share capital Share premium Treasury shares Treasury shares reserve Statutory reserve Voluntary reserve Revaluation reserve Foreign currency translation reserve Other reserves Cumulative changes in fair value Retained earnings Equity attributable to holders of the Parent Company Non-controlling interest Total equity 196,858,659 120,703,225 19 20 21 22 53,482,275 2,400,000 (9,769,966) 1,274,579 26,741,138 25,467,750 4,381,664 1,512,827 (9.119.606) 149,200,255 45,135,980 53,482,275 2,400,000 (9,806,151) 998,971 26,741,138 25,467,750 5,106,784 2,012,734 50,516 126,760,744 60,286,873 290, 706,896 7,216,198 295.501,634 297,923,094 295.501.634 TOTAL LIABILITIES AND EQUITY 494,781,753 416,204859 Boubyan Petrochemical Company K.S.C.P. and Subsidiaries CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 30 April 2017 2017 KD Notes 2016 KD ASSETS Cash and cash equivalents Accounts receivable and prepayments Inventories Financial assets at fair value through profit or loss Financial assets available for sale Investment in associates Property, plant and equipment Goodwill 4 6 9 10 11 12 13 16,624,518 11,080,831 7,493,724 124,825,001 176,105,039 56,502,844 18,428,154 5,144,748 19,893,819 14,210,111 7,342,548 125,164,633 188,292,533 31,385,625 21,601,594 6,002,464 416,204,859 413,893,327 TOTAL ASSETS LIABILITIES AND EQUITY Liabilities Term loans Islamic financing payables Accounts payable and accruals Dividend payable Total liabilities 14 15 16 75,955,838 31,381,259 9,733,707 3,632,421 64,348,060 33,469,564 12,654,049 3,605,529 120,703,225 114,077,202 17 18 19 20 Equity Share capital Share premium Treasury shares Treasury shares reserve Statutory reserve Voluntary reserve Other reserves Rovaluation reserve Foreign currency translation Cumulative changes in fair value Retained earnings Total equity TOTAL LIABILITIES AND EQUITY 53,482,275 2,400,000 (9,806,151) 998,971 26,741,138 25,467,750 50,516 5,106,784 2,012,734 128,760,744 60,286,873 53,482,275 2,400,000 (9,741,292) 998,971 26,741,138 25,467,750 50,516 5,106,784 1,756,034 123,047,942 70,506,007 295,501,634 299,816,125 416,204,859 413,893,327 VIII. Profitability and risk analysis of the companies USE ONLY THE RATIOS PROVIDED TO YOU. DO NOT USE ANY OTHER FORMULA OR MODEL. USE ONLY THE RATIOS PROVIDED TO YOU. DO NOT USE ANY OTHER FORMULA OR MODEL. Calculate the following ratios for three years (Show formula and calculations) 1) Liquidity Ratios a) Current ratio b) Quick ratio Evaluate the liquidity position of the company. (100 words) 2) Profitability Ratios a) ROE b) ROA c) Net Profit Ratio Evaluate profitability of the company (150 words) 3) Efficiency Ratios a) Asset Turnover b) Trade Receivable Turnover c) Days in Receivables d) Inventory Turnover e) Days in Inventory 1) Trade Payable Turnover g) Days in Payables h) Cash Conversion Cycle Evaluate cash conversion cycle (150 words) 4) Solvency Ratios a) Total Debt to Total Equity b) Total Liabilities/Total Equity Evaluate solvency ratios of the company. (150 words ) RATIOS TO BE USED FOR DELIVERABLE Summer 2021 Retumon Equity (ROE) - Net Income Equity Retum on Equity (ROE) - Return on Assets Equity Multiple Return on Asset (ROA) - Net Income Tocal Assets Retum on Asset (ROA) - Net Profix Ratios Aset Tumes Equity Multiple - Total Asset Equity Net Profit Ratio - Net Income Sales Recome . Gross Profit Ratio - Grosx Pratit Sales Reveme Operating Profit Ratio - Operating Profit Sales Revenge Asset Turnover - Sales Revenue / Total Acts Accounts Receivable Tumover - Sales Revenue Accounts Receivable You can see Trade Receniahles in the calculatie Days in Accounts Receivables = 360 Accounts Receivable Tumover You can use Trade Recenables in the calculation Inventory Tumover Cost of Sales Inventory You can eCOGS COST of Rocha water gee the Income Sutement Days in Inventory = 360 Inventory Tumover Accounts Payable Turnover = Cost of Sales Accounts Payable You can see Trade Payables in the call You can use COGS or COST Renwer whatever giver on the Income Statement Days in Accounts Payable = 360 Accounts Payable Tumover You can use Trade Payables in the calculation Cash Conversion Cycle -- Days in Accounts Rec + Days in low - Days in Accounts Pay Current Ratio - Current Assets / Current Liabilities Quick Ratio - (Current Assets Inventory - Prepaid Expenses Current Liabilities If there is no intory or prepaid expenses. solen seru Debt to Equity - Total Det/Total Equity Dow forget to use only debates short and long term in the calculation Liabilities to Equity Total Liabilities/Total Equity Dow forget to save all liabilities, short and long term. in che calculation. Boubyan Petrochemical Company K.S.C.P. and its subsidiaries CONSOLIDATED STATEMENT OF FINANCIAL POSITION Asat 30 April 2018 Now 2014 AD 2017 KD ASSETS Cash and cash equivalents Accounts receivable and prepayment Inventories Financials at far vale through profit or loss Financial available for sale Investment in sociale Property, plant and equipment Intangible assets 3 7 10 11 12 13 14 15 18,070,99 15,417,005 5,738,705 133,590,313 198,861,589 91,500,565 14.1.39,403 17,463,431 16,674,318 11,080,001 7.493.724 124,825,001 176,105,099 56,502,144 18428,154 5.144.748 TOTAL ASSETS 494.781,753 416.204859 LIABILITIES AND EQUITY Liabilities Term loans Payable under Islamic financing Accounts payable and Total liabilities 16 17 18 59,821,057 116.507.904 20,829,098 75,935,838 31,381,259 13,366,125 196,858.659 120,703,225 19 20 21 22 Equity Shure Capital Share premium Try shares Trry reserve Statutory reset Voltar Ve Revolution TV Foreign currency translation reserve Other serves Cumulative changes in fire With usd ear this Equity atributable to holders of the Parent Company Non-controlling in $3.463.375 2.400,000 (9.769,966) 1.174,879 26,741.13 25,467.750 4,381,664 1,31227 (9.119.606) 149.300.355 45,135,980 51,462,275 2.400.000 9.06.151) 998,971 26,741.131 25,467.750 5.105,784 2,012.74 30,310 125,70,144 06.173 296.706.896 7116198 295.501,034 Totally 294 SOLA TOTAL LIABILITIES AND EQUITY 297.833,094 44.781,753 41604159 Bouayan Petrochemical company K.S.ORP. and Subsidiaries CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 30 April 2017 No 2017 KD 2016 KD 4 6 ASSETS Cash and cash equivalent Accounts receivable and prepayments Inventories Financial sets at fair value through profit or los Financial acts available for sale Investment in its Property, plant and equipment Goodwill 10 11 12 13 16,624,518 11,080,831 7,493,724 124,825,001 176,105,039 56,502,844 18,428,154 5.144,748 19.893,819 14,210,111 7,342,548 125,164,633 188,292,533 31,385,625 21.601,594 6,002,464 416,204859 413.893,327 TOTAL ASSETS LIABILITIES AND EQUITY Liabilities Term loans Islame financing puyables Accounts payable and weer Dividend payable 14 15 16 75.985,KW 31,381,250 9,733,707 3,631,421 64,348,060 33.469,564 12,654,049 5,605,529 Total liabilities 120,703,225 114,077,202 17 18 Equity Share capital Share premium Treasury shares Trouwry shares reserve Statutory reserve Voluntary reserve Other reserves Revaluation reve Foreign currency translation Cumulative changes in fair value Retained earnings Totality 19 20 58,482,275 2,400,000 (9,806,151) 998.971 26,741.135 25,467,780 50,516 5,106,784 2,012,734 128,760,744 60,286,873 33,489,275 2.400.000 (9,741,292) 998,971 26,741.138 25,467,750 50,516 5,106,784 1.756,034 123,047,942 70.506,007 299,116,125 413.893,327 295 SOLA TOTAL LIABILITIES AND EQUITY 416,204859 Boubyan Petrochemical Company K.S.C.P. and Subsidiaries CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 30 April 2016 2016 Notes KD 2015 KD ASSETS Cash and cash equivalents Accounts receivable and prepayments Inventories Financial amets at finir value through profit or los Financial assets available for sale Equate) Fincial assets available for sale (Others) Investment in associates Property, plant and equipment Goodwill 4 6 9 10 19,893,819 14,210,111 7,342,548 125,164,633 148.258,892 48,033,641 31,385,625 21,601,594 6,002,464 20,733 605 10,880,421 6,784,606 125.284.633 153,763.235 14.476,331 32,469,703 22,142,273 6,002,464 12 13 14 413.193.127 412,537,291 TOTAL ASSETS LIABILITIES AND NQUITY Liabilities Term loans Islamic financing payables Accounts payable and accrual Dividend payable Total liabilities 15 16 17 64,348,060 33.469.564 12,654,049 3,605,829 68.506,447 23.361,267 11,186,892 3.429.648 114,077,202 106,31,254 18 19 Equity Share capital Shure premium ) Treasury shares Treasury shares reserve Suttory reserve Voluntary reserve Other serves Revaluation eve Cumulative changes in finir value Retained aming 20 20 83,482,275 2,400,000 19,741,292) 998,971 26,741, 1.38 25,467,750 50,516 5,106,784 124.803,976 70,506,007 299,16,125 50,935,500 2,400,000 (6.142,427) 998,971 25,467,750 25,467,750 50,516 5,106,784 110,444,170 71.434,023 Total alty 306,153,037 TOTAL LIABILITIES AND EQUITY 413.893,127 412.537.291 RATIOS TO BE USED FOR DELIVERABLE II Summer 2021 Rehimon Equity (RAL) - Net Income / Equity . Return on Equity (ROE) - Return on Assets Equity Multiple Return on Asset (ROA) - Net Income Total Assets Returnce Asset (ROA) - Net Profit Rutiox Asset Tumover Equity Multiple - Total Anet/Equity Net Profit Ratio - Net Income Sales Revenue Gross Profil Rato Gross Profit/ Sales Revenue Operating Proti Ratio - Operating Prot/Sales Revenue Asset Tumover Sales Revenue Total Assets Accounts Receivable Tumover Sales Revenue Accounts Receivable Yowe Trade Recer in the calculation Days in Accounts Receivables - 360 Accounts Receivable Tumover You Can Trade Revelies in the calculation . Inventory Tumover - Cost of Sales / Inventory You can use COGS ar COST of Revenue or whitewer givenow the income Statem, Days in Inventory - Inventory Tumover Accounts Payable Turnover Cost of Sales / Accounts Payable You can use Trade Prables in the calculation YOU COGS ar COST of Remme or whatever given on the Income Statement Days in Accounts Payable 360 Accounts Payable Tumover You can use Trade Payables in the calculation Cash Conversion Cycle Days in Accounts Rec. + Days in In - Duys in Accounts Pay . Current Ratio - Current Assets Current Liabilities Quick Ratio - (Curront Assieta-Imenory - Prepaid Expenses Current Liabilities I there is no matury or prepaid expenses aleshow zero Debt to Equity - Total Debt/Total Equity Dos ir forget to lie only detecter, short and long term. In the calculation Liabilities to Equity - Total Liabilities Taal Equity Don't forget to use all abilities, short and long term, in the calculation Boubyan Petrochemical Company K.S.C.P. and Subsidiaries CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 30 April 2016 Notes 2016 KD 2015 KD ASSETS Cash and cash equivalents Accounts receivable and prepayments Inventories Financial assets at fair value through profit or loss Financial assets available for sale (Equate) Financial assets available for sale (Others) Investment in associates Property, plant and equipment Goodwill 6 9 10 11 12 13 14 19,893,819 14,210,111 7,342,548 125,164,633 148,258,892 48,033,641 31,385,625 21,601,594 6,002,464 20,733,605 10,880,421 6,784,606 125,284,633 153,763,255 34,476,331 32,469,703 22,142,273 6,002,464 TOTAL ASSETS 413,893,327 412,537,291 LIABILITIES AND EQUITY Liabilities Term loans Islamic financing payables Accounts payable and accruals Dividend payable Total liabilities 15 16 17 64,348,060 33,469,564 12,654,049 3,605,529 68,506,447 23,261,267 11,186,892 3,429,648 A 114,077,202 106,384,254 18 19 Equity Share capital Share premium Treasury shares Treasury shares reserve Statutory reserve Voluntary reserve Other reserves Revaluation reserve Cumulative changes in fair value Retained earnings Total equity 20 20 53,482,275 2,400,000 (9,741,292) 998,971 26,741,138 25,467,750 50,516 5,106,784 124,803,976 70,506,007 50,935,500 2,400,000 (6,142,427) 998,971 25,467,750 25,467,750 50,516 5,106,784 130,444,170 71,424,023 299,816,125 306,153,037 TOTAL LIABILITIES AND EQUITY 413,893,327 412,537.291 Boubyan Petrochemical Company K.S.C.P. and its Subsidiaries CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 30 April 2018 2018 KD Notes 2017 RD $ 7 10 11 12 13 14 15 18,070,399 15,417,005 5,738,708 133,590,313 198,861,589 91,500,865 14,139,443 17,463,431 16,624,518 11,080,831 7,493,724 124,825,001 176,105,039 56,502,844 18,428,154 5,144,748 494,781,753 416,204859 16 17 18 59,521,057 116,597,904 20,829,698 75,955,838 31,381,259 13,366,128 ASSETS Cash and cash equivalents Accounts receivable and prepayments Inventories Financial assets at fair value through profit or loss Financial assets available for sale Investment in associates Property, plant and equipment Intangible assets TOTAL ASSETS LIABILITIES AND EQUITY Liabilities Term loans Payables under Islamic financing Accounts payable and accruals Total liabilities Equity Share capital Share premium Treasury shares Treasury shares reserve Statutory reserve Voluntary reserve Revaluation reserve Foreign currency translation reserve Other reserves Cumulative changes in fair value Retained earnings Equity attributable to holders of the Parent Company Non-controlling interest Total equity 196,858,659 120,703,225 19 20 21 22 53,482,275 2,400,000 (9,769,966) 1,274,579 26,741,138 25,467,750 4,381,664 1,512,827 (9.119.606) 149,200,255 45,135,980 53,482,275 2,400,000 (9,806,151) 998,971 26,741,138 25,467,750 5,106,784 2,012,734 50,516 126,760,744 60,286,873 290, 706,896 7,216,198 295.501,634 297,923,094 295.501.634 TOTAL LIABILITIES AND EQUITY 494,781,753 416,204859 Boubyan Petrochemical Company K.S.C.P. and Subsidiaries CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 30 April 2017 2017 KD Notes 2016 KD ASSETS Cash and cash equivalents Accounts receivable and prepayments Inventories Financial assets at fair value through profit or loss Financial assets available for sale Investment in associates Property, plant and equipment Goodwill 4 6 9 10 11 12 13 16,624,518 11,080,831 7,493,724 124,825,001 176,105,039 56,502,844 18,428,154 5,144,748 19,893,819 14,210,111 7,342,548 125,164,633 188,292,533 31,385,625 21,601,594 6,002,464 416,204,859 413,893,327 TOTAL ASSETS LIABILITIES AND EQUITY Liabilities Term loans Islamic financing payables Accounts payable and accruals Dividend payable Total liabilities 14 15 16 75,955,838 31,381,259 9,733,707 3,632,421 64,348,060 33,469,564 12,654,049 3,605,529 120,703,225 114,077,202 17 18 19 20 Equity Share capital Share premium Treasury shares Treasury shares reserve Statutory reserve Voluntary reserve Other reserves Rovaluation reserve Foreign currency translation Cumulative changes in fair value Retained earnings Total equity TOTAL LIABILITIES AND EQUITY 53,482,275 2,400,000 (9,806,151) 998,971 26,741,138 25,467,750 50,516 5,106,784 2,012,734 128,760,744 60,286,873 53,482,275 2,400,000 (9,741,292) 998,971 26,741,138 25,467,750 50,516 5,106,784 1,756,034 123,047,942 70,506,007 295,501,634 299,816,125 416,204,859 413,893,327
