Current Ratio = Current Assets / Current Liabilities

Debt equity Ratio = Total debt / shareholders equity

Net profit ratio = Net profit after tax / Net sales x 100 Return on equity = Net income / shareholders equity Earning per share = Net profit / No. shares

Please calculate the ratios based on the datas in pictures. Please I need answers necessary

RAYSUT CEMENT COMPANY SAOG AND ITS SUBSIDIARIES PARENT COMPANY AND CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2020 Note Parent 2020 RO 2019 RO Consolidated 2020 RO 2019 RO 31 32 Revenue Cost of sales Gross profit General and administrative expenses Selling and distribution expenses Other income Operating (loss) / profit Finance cost - net Investment income Impairment of investment in associates Fair value loss on financial assets at FVTPL 60,782,611 (53,248,176) 7,534,435 (10,225,521) (8,045,305) 419,901 60,333,591 (47,220,534) 13,113,057 (6,543,601) (7,586,851) 4,509,880 90,383,395 (85,596,670) 4,786,725 (11,398,583) (5,489,811) 433,426 33 35 36 84,055,760 (64,991,186) 19,064,574 (8,011,187) (8,477,523) 5,190,348 7,766,212 (4,235,568) 199,273 (234,759) (612,900) 2,882,258 (10,316,490) (3,451,425) 51,608 37 38 11 17 (371,517) (14,087,824) 3,492,485 (4,143,163) 2,184,273 (113,343) (612,900) 807,352 (622,527) 184,825 (11,668,243) (3,781,336) 51,608 (6,587) (371,517) (15,776,075) 1,719,413 (14,056,662) (Loss) / profit before tax Income tax 27 1,705,756 (622,527) Total (loss) / profit for the year (12,382,068) 2,259,731 Other comprehensive income Items that may be reclassified to profit or loss Exchange differences on translation of foreign operations 31,643 Total other comprehensive income for the year 31,643 Total comprehensive (loss) /income for the year (12,382,068) 184,825 (14,025,019) 2,259,731 Total (loss) / profit attributable to: Owners of the parent company Non-controlling interest (12,382,068) 184,825 2,259,731 (14,054,391) (2,271) (12,382,068) 184,825 (14,056,662) 2,259,731 Total comprehensive (loss) / income attributable to: Owners of the parent company Non-controlling interest (12,382,068) 184,825 2,259,731 (14,022,748) (2,271) (14,025,019) (0.070) 184,825 (12,382,068) (0.062) 2,259,731 0.011 Basic and diluted earning per share 40 0.001 The notes on pages 13 to 60 form an integral part of these financial statements. RAYSUT CEMENT COMPANY SAOG AND ITS SUBSIDIARIES PARENT COMPANY AND CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2020 Note Parent 2020 RO 2012 RO Consolidated 2020 RO 2012 RO 49,134,458 115,022,746 4,885,520 61,106,313 10,396,053 82,557,978 8 9 10 12 18 14 27 46,617,068 114,356,388 21,577,594 64.153.295 29,050,726 79.171,563 1,300,000 125.000 125,000 125,000 ASSETS Non-current assets Goodwill Property, plant and equipment Right-of-use assets Investment in subsidiaries Receivable from a related party -non-current Financial assets at fair value through other comprehensive income Deferred tax asset Total non-current assets Current assets Inventories Trade receivables - net Advance to subsidiary Financial assets at fair value through profit or loss Prepayments, advances and other receivables Cash and bank balances 125,000 124,627 169,292,351 154,185,344 173.800,584 182,676,050 23,484,845 13,761,503 34,141,733 19,290,412 32,764,017 26.045.240 15 16 13 17 18 19 26,619,382 15,462,335 849,000 2,616,102 11,411,140 203,465 57,161,424 230,962,008 2,244,585 11,274,017 49,543 50,814,493 204,999,837 2,244,585 8,783,837 1,414,210 65,874,777 235,167,128 2,616,102 9,757,438 982,464 Total current assets 72,165,261 254,841,311 Total assets EQUITY AND LIABILITIES Equity 20 21 22 23 24 20,000,000 13,456,873 6,666,667 3,647,566 6,352,434 20,000,000 13,456,873 6,666,667 3,647,566 6,352,434 20,000,000 13,456,873 6,666,667 3,647,566 6,352,434 31,643 81,617,215 131,772,398 312,726 20,000,000 13,456,873 6,666,667 3,647,566 6,352,434 79,245,056 66,862,988 116,986,528 129,368,596 95,671,606 145,795,146 74,740 116,986,528 129,368,596 132,085,124 145.869.886 Share capital Share Premium Legal reserve Asset replacement reserve Voluntary reserve Foreign currency translation Retained earings Equity attributable to Owners of the Parent Company Non-controlling interest Total equity LIABILITIES Non-current liabilities Borrowings Lease liabilities Deferred tax liability End of service benefits Total non-current liabilities Current liabilities Borrowings Lease liabilities Trade and other payables Short term borrowings Income tax payable Total current liabilities Total liabilities Total equity and liabilities Net assets per share 25 26 27 28 21,608,287 9,774,308 2,015,000 642,836 34,040,431 24.064,280 23,576,604 4,113,000 672.155 21,546,243 5,048,084 2,015,000 1,213,869 15,950.821 15,434,471 4,113,000 1,267,139 36,765,431 52,426,039 29,823,196 25 26 29 30 27 9,026,855 1,552,232 29,077,982 14,315,809 18,230,702 208,130 35,334,939 19,399,905 85,132 9,101,528 6,470,828 18,723,763 14,417.254 454,000 49,167,373 101,593,412 230,962,008 0.647 25,721,093 6,595,836 22,425,452 17.009.613 454,000 72,205,994 108,971,425 53,972,878 73,258,808 103,082,004 88,013,309 204,999,837 0.585 235,167,128 0.660 254,841,311 0.729 39 23/02/2021 These financial statements were approved and authorised for issue by the Board of Directors on and signed on their behalf by: 114 Ahmed Bin Yousuf Bin Alawi Al Ibrahim Chairman Ghof Jotirmoy Pratul Krishna Chief Executive Officer The notes on pages 13 to 60 form an integral part of these financial statements. Page: 8 RAYSUT CEMENT COMPANY SAOG AND ITS SUBSIDIARIES PARENT COMPANY AND CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2020 Note Parent 2020 RO 2019 RO Consolidated 2020 RO 2019 RO 31 32 Revenue Cost of sales Gross profit General and administrative expenses Selling and distribution expenses Other income Operating (loss) / profit Finance cost - net Investment income Impairment of investment in associates Fair value loss on financial assets at FVTPL 60,782,611 (53,248,176) 7,534,435 (10,225,521) (8,045,305) 419,901 60,333,591 (47,220,534) 13,113,057 (6,543,601) (7,586,851) 4,509,880 90,383,395 (85,596,670) 4,786,725 (11,398,583) (5,489,811) 433,426 33 35 36 84,055,760 (64,991,186) 19,064,574 (8,011,187) (8,477,523) 5,190,348 7,766,212 (4,235,568) 199,273 (234,759) (612,900) 2,882,258 (10,316,490) (3,451,425) 51,608 37 38 11 17 (371,517) (14,087,824) 3,492,485 (4,143,163) 2,184,273 (113,343) (612,900) 807,352 (622,527) 184,825 (11,668,243) (3,781,336) 51,608 (6,587) (371,517) (15,776,075) 1,719,413 (14,056,662) (Loss) / profit before tax Income tax 27 1,705,756 (622,527) Total (loss) / profit for the year (12,382,068) 2,259,731 Other comprehensive income Items that may be reclassified to profit or loss Exchange differences on translation of foreign operations 31,643 Total other comprehensive income for the year 31,643 Total comprehensive (loss) /income for the year (12,382,068) 184,825 (14,025,019) 2,259,731 Total (loss) / profit attributable to: Owners of the parent company Non-controlling interest (12,382,068) 184,825 2,259,731 (14,054,391) (2,271) (12,382,068) 184,825 (14,056,662) 2,259,731 Total comprehensive (loss) / income attributable to: Owners of the parent company Non-controlling interest (12,382,068) 184,825 2,259,731 (14,022,748) (2,271) (14,025,019) (0.070) 184,825 (12,382,068) (0.062) 2,259,731 0.011 Basic and diluted earning per share 40 0.001 The notes on pages 13 to 60 form an integral part of these financial statements. RAYSUT CEMENT COMPANY SAOG AND ITS SUBSIDIARIES PARENT COMPANY AND CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2020 Note Parent 2020 RO 2012 RO Consolidated 2020 RO 2012 RO 49,134,458 115,022,746 4,885,520 61,106,313 10,396,053 82,557,978 8 9 10 12 18 14 27 46,617,068 114,356,388 21,577,594 64.153.295 29,050,726 79.171,563 1,300,000 125.000 125,000 125,000 ASSETS Non-current assets Goodwill Property, plant and equipment Right-of-use assets Investment in subsidiaries Receivable from a related party -non-current Financial assets at fair value through other comprehensive income Deferred tax asset Total non-current assets Current assets Inventories Trade receivables - net Advance to subsidiary Financial assets at fair value through profit or loss Prepayments, advances and other receivables Cash and bank balances 125,000 124,627 169,292,351 154,185,344 173.800,584 182,676,050 23,484,845 13,761,503 34,141,733 19,290,412 32,764,017 26.045.240 15 16 13 17 18 19 26,619,382 15,462,335 849,000 2,616,102 11,411,140 203,465 57,161,424 230,962,008 2,244,585 11,274,017 49,543 50,814,493 204,999,837 2,244,585 8,783,837 1,414,210 65,874,777 235,167,128 2,616,102 9,757,438 982,464 Total current assets 72,165,261 254,841,311 Total assets EQUITY AND LIABILITIES Equity 20 21 22 23 24 20,000,000 13,456,873 6,666,667 3,647,566 6,352,434 20,000,000 13,456,873 6,666,667 3,647,566 6,352,434 20,000,000 13,456,873 6,666,667 3,647,566 6,352,434 31,643 81,617,215 131,772,398 312,726 20,000,000 13,456,873 6,666,667 3,647,566 6,352,434 79,245,056 66,862,988 116,986,528 129,368,596 95,671,606 145,795,146 74,740 116,986,528 129,368,596 132,085,124 145.869.886 Share capital Share Premium Legal reserve Asset replacement reserve Voluntary reserve Foreign currency translation Retained earings Equity attributable to Owners of the Parent Company Non-controlling interest Total equity LIABILITIES Non-current liabilities Borrowings Lease liabilities Deferred tax liability End of service benefits Total non-current liabilities Current liabilities Borrowings Lease liabilities Trade and other payables Short term borrowings Income tax payable Total current liabilities Total liabilities Total equity and liabilities Net assets per share 25 26 27 28 21,608,287 9,774,308 2,015,000 642,836 34,040,431 24.064,280 23,576,604 4,113,000 672.155 21,546,243 5,048,084 2,015,000 1,213,869 15,950.821 15,434,471 4,113,000 1,267,139 36,765,431 52,426,039 29,823,196 25 26 29 30 27 9,026,855 1,552,232 29,077,982 14,315,809 18,230,702 208,130 35,334,939 19,399,905 85,132 9,101,528 6,470,828 18,723,763 14,417.254 454,000 49,167,373 101,593,412 230,962,008 0.647 25,721,093 6,595,836 22,425,452 17.009.613 454,000 72,205,994 108,971,425 53,972,878 73,258,808 103,082,004 88,013,309 204,999,837 0.585 235,167,128 0.660 254,841,311 0.729 39 23/02/2021 These financial statements were approved and authorised for issue by the Board of Directors on and signed on their behalf by: 114 Ahmed Bin Yousuf Bin Alawi Al Ibrahim Chairman Ghof Jotirmoy Pratul Krishna Chief Executive Officer The notes on pages 13 to 60 form an integral part of these financial statements. 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