*Conduct Ratio Analysis
*Dupont Analysis
*Calculate WACC of the company (risk free rate = 2.69%) asuming market return 9%
*Divendend Information
*Future Perspectives of the company
Leejam Sports Company
Loans Summary of assets, liabilities and business results total de De NA3301 56.738.945 700.3.3 2.4.2 MO 23,1270 22.30 305.314250 12445 25. 12.09 38,232 Petrol 13,220845 21.5.00 2.62.00 33.000.000 25 2713 Bere Alle 5703 143.4.1 25.000.000 25.000.000 1.135.46.000 1.3027025 w Subsidiaries Beinary La 640 22.00 2.514235 43412.542 2. 12 Gerry Po 3122.535 873140 93.04.02 1735 1.200.233.17 Limited Details of shares and debt instruments of each subsidiary Bine 2009 MATH 371020 Art 1265 P 9430 100 34.000 700 AAN O 5 LEEJAM SPORTS COMPANY (A SAUDI JOINT STOCK COMPANY) STATEMENT OF CASHFLOWS (All amounts are in Saudi Riyals unless otherwise stated) For the year ended 31 December Notes 2020 2019 CASH FLOWS FROM OPERATING ACTIVITIES (Loss) / profit before calcat (58,723.592) 211,649.9B6 Adjustments for non-cash and other items: - property and equipment 137,744.940 136,902,386 - right-of-use assets 68,024,883 63.321,278 Finance cost 26 52,670,076 52,400,524 Rent concessions 6, 24 (8,116,850) Write off of non-financial assets 25 43.582,965 9.177.947 Impairment of property and equipment 6,631,011 Gain on disposal of property and equipment 87.485 Impairment of trade receivables, net 2.342.315 926.958 Provision for employees' end of service benefits 15 9,090,103 7.938,812 Changes in: - Prepayments and other assets (7,848,860) 11,254,536 - Trade and other receivables 3.418,758 (7.615.725) - Inventory 2,693,578 1312,297 - Accounts payable 29.336,274 (16,371,082) Accrued expenses and other liabilities 34,637,823 7,850,131 - Deferred revenue 23,616,769 59.177,352 Employee benefits paid (3,511,260) (3,992,011) Zakat paid 19 (5.593.772) (3.374.799) Net cash generated from operating activities 329.995.161 530,640,075 CASH FLOWS FROM INVESTING ACTIVITIES Additions to property and equipment, net (207,966,628) Sale proceeds of assets disposed off (109,829,723) 141,105 Net cash used in investing activities (109.829,723) (207,825,529) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from borrowings 14 182,537,287 83.455.068 Repayments of borrowings 14 (119,637,023) (142,945.639) Finance costs paid (19.776,740) (22,010,786) Lease payments (73,285,433) (90.954.540) Dividends paid (101.703,688) Net cash used in financing activities (30,161,909) 274. 159.585) Net change in cash and cash equivalents 190,003:529 48,654.967 Casb and cash equivalents at beginning of the year 68,070,348 19.435.381 Cash and cash equivalents at the end of the year 258,073,872 68.070,348 Non-cash flow transactions Additions to right-of-use assets and corresponding lease liability 5.103,653 13.560,240 Borrowing cost capitalized 2,655.581 4,011,482 Depreciation capitalized 5.934,407 9.906,238 Transfers to property and equipment from capital work-in-progress 135.360,483 16.934.996 The accompanying notes (i)to (39) form an integral partit de financial statem pats 15 MA LEEJAM SPORTS COMPANY (A SAUDI JOINT STOCK COMPANY) STATEMENT OF INCOME (All amounts are in Saudi Riyals unless otherwise stated) As at 31 December 2020 2019 Notes 5 6 34 1,447,915,548 1.512,013.931 771,477,155 840,332.792 9,445.544 9.445.544 13,272,419 17,237.780 2,242,110,666 2.379,030,047 7.36 8,36 10 36 35.328,396 30,465,385 21,245,194 25.480,876 10.559,104 13,252,682 258,073,877 68,070.348 325,206,571 137,269.291 2,567,317,2372,516,299.338 12 13 ASSETS Non-current assets Property and equipment Right-of-use assets Goodwill Advances to contractors, suppliers and other receivables Total non-current assets Current assets Prepayments and other assets Trade receivables Inventories Cash and cash equivalents Total current assets Total assets EQUITY AND LIABILITIES Equity Share capital Statutory reserve Retained earnings Total equity Liabilities Non-eurrent liabilities Borrowings Lease liabilities Employees' end of service benefits (EOSB) Total non-current liabilities Current liabilities Borrowings Lease liabilities Accounts payable Accrued expenses and other liabilities Deferred revenue Provision for Zakat Total current liabilities Total liabilities Total equity and liabilities 523,833,610 56,021,218 84,629,236 664,484,064 523,833,610 56,021,218 141.919,268 721,774,096 14 6 15 348,648,639 293.444,653 852,863,246 893.772,931 37,158,533 33,013.250 1,238,670,418 1,220,230,834 14 6 16 17 18 19 138,937,826 67,888,714 52,660,018 78,516,737 326,022,298 137,162 664,162,755 131,241.548 62.498.559 28,538,924 43.878,914 302.405.529 5.730,934 574,294.408 1,902,833.173 1.794.525.242 2,567,317,237 2,516,299 338 Loans Summary of assets, liabilities and business results total de De NA3301 56.738.945 700.3.3 2.4.2 MO 23,1270 22.30 305.314250 12445 25. 12.09 38,232 Petrol 13,220845 21.5.00 2.62.00 33.000.000 25 2713 Bere Alle 5703 143.4.1 25.000.000 25.000.000 1.135.46.000 1.3027025 w Subsidiaries Beinary La 640 22.00 2.514235 43412.542 2. 12 Gerry Po 3122.535 873140 93.04.02 1735 1.200.233.17 Limited Details of shares and debt instruments of each subsidiary Bine 2009 MATH 371020 Art 1265 P 9430 100 34.000 700 AAN O 5 LEEJAM SPORTS COMPANY (A SAUDI JOINT STOCK COMPANY) STATEMENT OF CASHFLOWS (All amounts are in Saudi Riyals unless otherwise stated) For the year ended 31 December Notes 2020 2019 CASH FLOWS FROM OPERATING ACTIVITIES (Loss) / profit before calcat (58,723.592) 211,649.9B6 Adjustments for non-cash and other items: - property and equipment 137,744.940 136,902,386 - right-of-use assets 68,024,883 63.321,278 Finance cost 26 52,670,076 52,400,524 Rent concessions 6, 24 (8,116,850) Write off of non-financial assets 25 43.582,965 9.177.947 Impairment of property and equipment 6,631,011 Gain on disposal of property and equipment 87.485 Impairment of trade receivables, net 2.342.315 926.958 Provision for employees' end of service benefits 15 9,090,103 7.938,812 Changes in: - Prepayments and other assets (7,848,860) 11,254,536 - Trade and other receivables 3.418,758 (7.615.725) - Inventory 2,693,578 1312,297 - Accounts payable 29.336,274 (16,371,082) Accrued expenses and other liabilities 34,637,823 7,850,131 - Deferred revenue 23,616,769 59.177,352 Employee benefits paid (3,511,260) (3,992,011) Zakat paid 19 (5.593.772) (3.374.799) Net cash generated from operating activities 329.995.161 530,640,075 CASH FLOWS FROM INVESTING ACTIVITIES Additions to property and equipment, net (207,966,628) Sale proceeds of assets disposed off (109,829,723) 141,105 Net cash used in investing activities (109.829,723) (207,825,529) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from borrowings 14 182,537,287 83.455.068 Repayments of borrowings 14 (119,637,023) (142,945.639) Finance costs paid (19.776,740) (22,010,786) Lease payments (73,285,433) (90.954.540) Dividends paid (101.703,688) Net cash used in financing activities (30,161,909) 274. 159.585) Net change in cash and cash equivalents 190,003:529 48,654.967 Casb and cash equivalents at beginning of the year 68,070,348 19.435.381 Cash and cash equivalents at the end of the year 258,073,872 68.070,348 Non-cash flow transactions Additions to right-of-use assets and corresponding lease liability 5.103,653 13.560,240 Borrowing cost capitalized 2,655.581 4,011,482 Depreciation capitalized 5.934,407 9.906,238 Transfers to property and equipment from capital work-in-progress 135.360,483 16.934.996 The accompanying notes (i)to (39) form an integral partit de financial statem pats 15 MA LEEJAM SPORTS COMPANY (A SAUDI JOINT STOCK COMPANY) STATEMENT OF INCOME (All amounts are in Saudi Riyals unless otherwise stated) As at 31 December 2020 2019 Notes 5 6 34 1,447,915,548 1.512,013.931 771,477,155 840,332.792 9,445.544 9.445.544 13,272,419 17,237.780 2,242,110,666 2.379,030,047 7.36 8,36 10 36 35.328,396 30,465,385 21,245,194 25.480,876 10.559,104 13,252,682 258,073,877 68,070.348 325,206,571 137,269.291 2,567,317,2372,516,299.338 12 13 ASSETS Non-current assets Property and equipment Right-of-use assets Goodwill Advances to contractors, suppliers and other receivables Total non-current assets Current assets Prepayments and other assets Trade receivables Inventories Cash and cash equivalents Total current assets Total assets EQUITY AND LIABILITIES Equity Share capital Statutory reserve Retained earnings Total equity Liabilities Non-eurrent liabilities Borrowings Lease liabilities Employees' end of service benefits (EOSB) Total non-current liabilities Current liabilities Borrowings Lease liabilities Accounts payable Accrued expenses and other liabilities Deferred revenue Provision for Zakat Total current liabilities Total liabilities Total equity and liabilities 523,833,610 56,021,218 84,629,236 664,484,064 523,833,610 56,021,218 141.919,268 721,774,096 14 6 15 348,648,639 293.444,653 852,863,246 893.772,931 37,158,533 33,013.250 1,238,670,418 1,220,230,834 14 6 16 17 18 19 138,937,826 67,888,714 52,660,018 78,516,737 326,022,298 137,162 664,162,755 131,241.548 62.498.559 28,538,924 43.878,914 302.405.529 5.730,934 574,294.408 1,902,833.173 1.794.525.242 2,567,317,237 2,516,299 338
