Calculate the following ratios for the years S.No Ratio Formula 2018 2019 1 Current ratio 2 Quick ratio 3 4 150 67 7 Gross profit ratio Operating profit ratio Net profit ratio Earnings per share Inventory turnover ratio 8 Receivable turnover ratio 6 Payables turnover ratio 10 Fixed assets turnover ratio Statement of comprehensive income For the year ended 31 December 2019 Continuing operations Amount in RO 000 Parent Company Consolidated (Restated Notes 2019 2018 2019 2018 Contract revenue-recognised over the time 227,361 268,818 229,095 270.701 Sales and services income 25 4,027 3,539 19.713 18,444 Total revenue 231,388 272,357 248,808 289,145 Cost of contracts and sales 27 (224,172) (255,089) (239,842) (271,006) Gross profit 7.216 17.288 8.966 18.139 Other income 26 2.510 2,584 2.581 2.777 General and administrative expenses 28 (6.517) (4.379) (8.136) (5.705) (Provision reversal for impairment of receivables and other 8.9.10 current assets (net) and 11 (17,756) 939 (18,146) 890 Impairment loss for investment in subsidiaries & associates 5,6 (149) (1,500) Financing costs, net 30 (6,670) (7,229) (6,846 Share in results of associates B 167 (Loss) profit before tax (21,366) 7.703 (21,414) Income tax expense 24 (48) (2,024) (95) (Loss) profit for the year from continuing operations (21,414) 5,679 121,509) Discontinued operations Profit after tax on sale of Investments GA 1,285 15,215 Loss after tax for the year from discontinued operations 6A (Loss) profit for the year (20.149) 5.679 (6.294) (7,373) (2,226) 6.566 (6,484) Other comprehensive income Item that may be subsequently reclassified to profit or loss: Foreign currency translation reserve reclassified to profit or 2,578 1895) loss on disposal of foreign operations Total comprehensive (loss) income for the year (20.149 5,679 (3.716) (813) Attributable to: Equity shareholders of the parent company (20.149 5,679 (6.298) 821 Non-controlling interests (Loss) Earnings per share from continuing operations (RO) 31 The attached notes 1 10 42 form part of these financial statements. (20.149) 5.679 (6,294) 82 (0.055) 0.014 (0.052) 0.016 "Comparative information does not correspond to the 2018 Snancial statements and reflect adjustments incorporated as explained in note 40 Parent Company Consolidated (Restated Notes 2019 2018 2019 2018 ASSETS Non-current assets Property, plant and equipment 3 41,313 52.589 47,032 Intangible assets 283 180 294 59.168 202 Right of use assets 4A 1,439 1,862 Investment in subsidiaries 3,923 4,072 Investment in associates 5,466 5.466 4.943 4,764 Investments at fair value through other comprehensive income 125 125 145 145 Retentions receivables 8,042 13,973 8,042 13.973 60,591 76.505 62,318 78,252 Current assets Inventories 9,034 9.097 10,712 10,143 Contract work in progress 56,486 59,094 57,466 59.858 Contract and trade receivables 133,880 193.214 141,105 199.548 Advances, prepayments and other receivables 10 25.222 9,413 26.255 13,922 Deposits with banks 11 2.307 3,657 2,329 3.680 Cash and bank balances 12 2,538 604 4,246 2.655 229,467 275.079 242,113 289.806 Assets held for sale 6A 14.563 51,443 Total assets 290,058 366 147 304,431 419.501 EQUITY AND LIABILITIES Equity Share capital Share premium 13 41,522 41.522 41,522 41,522 14 18.337 18.337 18,337 18.337 Statutory reserve 15 13,840 13,840 14,426 14.425 Foreign currency translation reserve 16 (320) (332) Accumulated losses (28,952) (8.753) (25,695) (19.346) Reserve of a disposal group held for sale 16 (2.566) Equity attributable to shareholders 44.747 64.946 48.270 52.040 Non-controlling interests Total equity Non-current liabilities Tem loans Lease liability Employees' end of service benefits Advance from customers Deferred tax liability Current liabilities Term loans current portion Lease liability current portion Short term loans Bank borrowings 906 902 44,747 64,946 49,176 52.942 18 11,321 38.010 11,713 39.197 18A 850 1,288 14.818 14.611 15,020 14.749 7,411 3.970 7,411 3.970 24 323 398 34.400 56.591 35,755 58.314 Trade payables Other payables and provisions Provision for taxation Liabilities directly associated with assets held for sale Total liabilities 18 13,711 16.946 14,418 17,750 18A 467 644 27,050 29.250 27,050 29.250 20 34,204 44.851 34,261 44.851 69,627 75,063 79,815 82.575 64,450 76.471 61,804 78.148 1,402 2,029 1,508 2,275 210,911 244,610 219,500 254849 6A 53.396 245,311 301.201 255,255 366.569 Total equity and liabilities 290,058 388 147 304,431 419.601 Net assets per share (RO) 32 0.108 0.156 0.116 0.125 The attached notes 1 to 42 form part of these financial statements