Calculate for the years 2020 and 2019 with comment

1. Net Working Capital:

2. Current Ratio:

3. Quick Ratio:

4. TATO:

5. Receivables Turnover:

6. Average Collection Period:

7. Inventory Turnover:

8. Days in inventory:

9. Debt Ratio:

10. Equity Multiplier:

11. Interest Coverage:

12. Net Profit Margin:

13. ROA:

14. ROE:

15. P/E Ratio:

Anwar Ceramic Tiles Company SAOG statement of profit or loss and other comprehensive Income for the year ended 31 December 2020 Year ended 31 December 2020 RO Year ended 31 December Notes 2019 RO Income Revenue Cost of revenue Gross profil costoftgoods sold 20 21 23,396,383 (14,914,779) 8,481,604 19,853,148 (13.657,1241 6,196,024 Other income 22 31.627 8.513,231 71.26 6,267,320 23 Expenses Salaries and other employee related costs General and administrative expenses Selling and distribution expenses (1,644,370) (374,094 (2,499,210) 14.517.674) 25 (1,621,163) (434,289) 2.357.589) (4.413,041) 1,854,279 Tool pesamons 3.995,55% Profit from operations for the year Net gains from investments at fair value through profit or loss Finance income 9 26 27 782,625 363,166 2,026) 558,264 (35.192) Finance costs exped Ebit 5.109.322 2,377,351 Net profit before tax for the year 28 (766,552) (352,485) Taxation 4,342,770 2.024,866 Net profit after tax for the year Other comprehensive income: Items that will not be reclassified to profit or loss: Changes in fair value through other comprehensive income investments Deferred tax credit/(charge) on fair value through other comprehensive income investments 8 (107,793) 449,116 28 16,169 167,367) (91,624) 361,749 Other comprehensive (loss) / income for the year 4,251,146 2.406,615 Total comprehensive income for the year 30 0.015 0.007 Basic earnings per share (RO) 4,34t, no $ ROA = net income totek Assest Al Anwar Ceramic Tiles Company SAOG Statement of financial position as at 31 December 2020 Notes 31 December 31 December 2019 mid 2020 RO 13,392,335 528.882 14,352,670 600,694 2,167,089 16,088,306 2,228.707 17,182,071 ASSETS Non-current assets Property, plant and equipment Right-of-use asset Fair value through other comprehensive income Investments Total non-current assets Current assets Fair value through profit or loss investments Debt instruments at amortised cost Inventories Auerte Trade and other etables Cash and cash equivalents Total current assets-> Total assets RES 9 10 11 12 13 6 0,02 7,321,004 10.299,989 3.555.424 8,022,770 1789,2801 29,988,467 11,019,190 4,661,428 8.339,499 1,480,732 25,501,049 46,076,773 42,683, 120 14 15 29,621,368 7,100,236 4,184,083 (714,396) 10.191,291 29.621.368 6,665,959 2,052,872 (622,772) 37,717,427 EQUITY AND LIABILITIES Capital and reserves Share capital Legal reserve Retained earnings Equity Investment reserve Total capital and reserves total acute Non-current liabilities Non-current portion of lease Liabilities Employees' benefit liabilities Deferred tax liability Total non-current liabilities total debte Current liabilities Current portion of lease liabilities Trade and other payables Income tax payable Total current Habilities Total liabilities Total equity and liabilities 7 19 28 461,931 869,818 326,198 1,657,947 490,476 768,488 399,110 1,658,074 7 17 28 92,597 3,310,847 B24,091 4,227,535 5,885,482 124,624 2,768,153 414,842 3,307,619 4,965,693 42,683.120 46,076 773 Net assets per share (RO) 29 0.136 0.127 These financial statements, as set out on pages 6 to 36, were approved and authorised for issue by the Board of Directors on 2 February 2021 and signed on their behalf by: Mr. Hussain Al Habib Sajwani Chairman Paul Mr. Mohammed Suleiman Hussein Al Tahaianeh Deputy Chairman