calculate return on assets

return on common equity

gross profit margin

operating profit margin

net profit margin

return om capital emplyed

total debt to equity

times interest earned

debt to asset ratio

financial leverage

long term debt to equity

inventory turnover ratio

total assets turnover ratio

fixed assets turnover ratio

accounts reciveable turnover ratio

Year ended 31 December 2019 Notes RO 53,662,614 23 (716,564) 4,946,050 24 633,025 13 40,544 25 (3,415,994) 26 (125,188) 2,078,437 27 (751,486) 1,326,951 29 255,416 1,582,367 Year ended 31 December 2018 RO 52,022,806 (44,656,162 7.366.644 567,880 Revenue Cost of sales Gross profit Other Income Fair value changes of financial assets at fair value through profit or loss Administrative expenses Sales and marketing expenses Operating profit Finance costs Profit before tax Income tax expense Profit for the year Other comprehensive income Total comprehensive income for the year Earnings per share. basic and diluted (3,334,521) (163, 301) 4,436,702 (580,532) 3,856,170 (618,644) 3,237,526 31 1,582,367 0.032 3,237 526 0.065 31 December 2019 RO 31 December 2018 RO Notes D C 29.790,268 28,170,275 534 397 28,7672 29,790,268 10 11 12.2 13 14 14,220,836 12,764,317 2.734,394 386,549 2,959,343 33,065,439 61,770.111 18,642,184 10.719,206 2,387,449 346,005 2,370,246 34,465,090 64,255,358 ASSETS Non-current assets: Property, plant and equipment Right-of-use assets Total non-current assets Current assets: Inventories Trade and other receivables Amount due from related parties Financial assets at fair value through profit or loss Cash and cash equivalents Total current assets Total assets EQUITY AND LIABILITIES Share capital Share premium Legal reserve General reserve Retained earnings Total equity LIABILITIES Non-current liabilities: Borrowings Deferred tax liability Employees' end of service benefits Leases liability Total non-current liabilities Current liabilities: Leases liability Borrowings Amounts due to related parties Trade and other payables Income tax payable Total current liabilities Total liabilities Total equity and liabilities Net assets per share 15 16 17 18 4,996,306 3,687,782 2,089,103 2,891,826 18,427,722 31,992,739 4,996,306 3,587,782 2,089, 103 2,891,826 19.343,507 32,908,524 20 29 28.b 9 6,000,000 1,023,122 470,487 502,763 6,996,372 927.088 496,362 1,423,450 9 20 12.2 21 29 41,814 20,646,615 23,411 1,959,950 109,210 22,781,000 29,777,372 61,770,111 0.640 26,530,434 27.385 2,389.943 975,622 29.923,384 31.346,834 64.255.358 0.659 30