Financial Posistion Income Statment Cash flow Almar Company A saudi Joint Stock Company Condensed Consolidated Statement of Financial Position As At 30 June 2020 Increase or (Decrease) 2020 2019 Amount Percent 39 Assets Non-Current Assets Property.plant and equipment Intangible Assets and goodwill Biological Assets Investment in associate and joint venture Equity investment Derivative financial instrument Deferred taxes 22,672,336 1.161205 1.388.643 88.700 137.491 845 39,6391 22.576 1.128.535 1.381.26 SON 145.64 725 40.16 95.448 32,762 7375 671 190 121 -997 19 179 Total Non-current Assets 25.489.153 25,823.33% -334.185 -14 Current Assets Inventories Bilogical Assets Trade Receivables,prepayment and other receivables Derivative anancial instruments Tine deposit Cash and bank balances 4,465.001 101,828 2,417.628 4540 4.198005 96.462 1.868 93 13.751 590,038 557.553 266,99 SH 545713 9.211 6% 2093 -67 5011122 33,624 Total Current assets Tatal Assets 7.580.174 33,069,327 2.324 204 33.148.042 235.470 -78,715 394 - Equity and Liabilities Share capital Statutory reserve Treasury Shares Other reserve Retained earnings Equity attributable to equity holders of the company Non-controlling intest 10,000,000 2,230,4791 -973,516 -504.00 3,845,153 14.598. 108 562.776 10,000,000 2.230,479 -770,700 -45037 3,644,197 14,653349 605.770 On 26% 12 -202.776 -53.421 200.956 -552 -42.995 -0% Total Equity 15,160.884 15.259,120 Non-Current Liabilites Loans and borrowings Lease liabilites Employee retriment benefits Derivative financial instrument Deferred tax liabilites 3% 69 11.239.869 354.261 848,272 2.853 102352 10.897.120 935.659 826, 1991 1.556 103.33 3432542 1862 21.873 Total Non-Current Liabilites 12.547 27 12.164.260 383.538 19 219.118 1,986,393 95.750 -329 -7% Current Liabilities Bank overdrafts Loans and borrowings Lease liabilites Zaka Income tax payable Trade and other payables Derivative financial instruments 158,339 1,349.940 89.500 343.430 32564 3,358,023 28.840 -60.779 -636,453 -250 -2008 986 338863 31.57 3.019,160 9.166 3% 119 215% Total Cuttent liabilites Total Liabilities Total Equity and Liabilites 5.360.636 17.908,443 33,069 327 5.724.653 17.888.922 33,148,042 -364017 19321 -78,715 - Financial Posistion Income Statment Cash flow Revenue Cost of Sales Gross Profit Selling and distribution penses General and administration expenses Other expenses.net Impairment(Loss) Reversal on financial assets Operating profit Finance cost.net Share of results of associate and joint venture Profit before Zakat and income tax Zakat Income Tax Profit for the period Almaral Company A saudi Joint Stock Company Condensed Consolidated Statement of Profit or Loss For the three-month period ended 30 June 2020 2020 2019 Amount percent 4,081,844 14,351.277 -10.269.433 -2.546.659 -8,984.603 6,437,944 1.535,INS 5,366,674 -3,831,489 -632,958 -2,376,328 1.743,370 -105,109 -400,273 295.164 -31,172 -88,672 57,500 -6,721 -28,193 21.472 759.225 2.473.208 -1.713,983 -120,302 -550,739 430,437 2.234 0 2.234 641.157 1.922,469 -1,281.312 -15,514 -71.426 55,912 -5.705 49,471 43,766 619.938 1.801.572 -1,181,634 -72% -71% -73% -74% -65% -76% -6946 -78% -67% -78% -88% -66% Profit/Loss for the period attrbutable to Shareholders of the company Non-Controlling intresets 643.932 -2.1994 619,918 1,811,753 -10.181 1.801.572 -1,167.821 -13.813 -1,181,614 -64% 136% -66% Earnings per share (SAR), based on Profit the period attributable to shareholders of the company Basic Duluted - 1 -64% 0.66 0,64 1.83 1.81 Financial Posistion Income Statment Cash flow Almar Company A saudi Joint Stock Company Condensed Consolidated Statement of Cash flow For the Six-month period ended 30 June 2020-219 2020 2019 Difrance percent 987312 1.801.572 -814.240 455 -832.591 -50.620 24.028 -226380 Cash flows from operating activites Profit for the period Adjustments for non-cash items Depreciation of property plant and equipment Depreciation of Right-of-use assets Amortisation of intangible assets Deprciation of blological assets Loss arising from changes in fair value less cost to sell of crops Provision for employee retirment benefits Share based payament expenses Finance cost, net Other expenses, net Share of Results of associate and joint venture Zakat Income tax -519 -50% 48% -599 -3799 15.262 806,015 51.168 25.910 157,743 11.232 61.456 9.343 245.177 31.663 -636 28,499 11.618 2,426,540 1.638.626 101.78 49,938 384,123 -4,030 117.899 17,722 550,739 88.972 0 71.426 49,471 4.868,246 -47% -55% -56,443 -8.379 -305,562 -57,309 -636 -42.927 -37.853 -2,441,706 -77% -50 Change in working capital Inventories Biological addets Trade receivables, prepayments and other receivabless Trade and other payables Cash flow used in working capital Employee retirement benefits paid Zakat and income tax paid Net cash generated from operating activities 383,501 -668,343 -392.120 361,832 -475.130 -39,327 -54.679 1.857,404 1.068.299 -1,345,618 142.850 79.60 -34,609 -62,279 -19,277 4.732,081 -684.798 677.275 694.970 281.972 420,521 22.952 -35.402 2.874677 -50% 487 353% 770% -37% 184% -61% -SR5,000 -87.825 300 -97,593 --$3,500 Cash flows from investing activites Investment in Time Deposit Investment in Associate Dividend from equity investment Acquisition of subdidary, net of cash acquired Acquisition of Additional Shares of a Subsidiary Proceeds from redmption of time deposit Additins to property.plant and equipment Proceeds from disposal of property plant and equipment Additions to intangible assets Additions to biological assets Appreciation of biological assets Proceeds froen disposal of biological assets Net cash used in investing activites -699 43% 585,000 165.820 65.763 -59,125 -63.333 -288.276 110.977 -114.814 -1.516,698 45.937 -132,983 -125,695 -629,785 228,789 -2.944,053 1.050.878 19,826 73.858 62.362 341,509 -117.812 2.829.239 -50% -54% -51% -965 -57% Cash flows from financing activites Proceeds from loans and borrowings Repayment of loans and borrowings Finance cost pard Divdend paid Purchase of tresury shares Settlement of treasury shares Transactions whith non-controlling intress Lease payaments Diretors remuneration Net cash used in financing activites Net change in cash and cash equivalents Cash and cash equivalents as January Effect of movements in exchange rates on cash and cash equivalents Cash and cash equivalents as at 30 June 2,999.735 -3.290,793 -239 447 -847.875 -253.157 45.131 -861 -54.983 -3.767 -1.648017 94,573 338.435 -170 432.838 6.900.918 -7,704,400 -524,600 -849,969 -314,930 105,852 35,316 -103,366 -5,050 -2.460,038 -672,010 1.003.581 6,864 338,435 -3.901.183 4413.607 285.162 2.094 61.773 -60,721 -36,377 48.383 -54% -0% -20% -57% -1029 -479 14% -100% -114% -66% -1029 285 -717 2,460,036 766,583 -665.146 -7,034 94.40) 2019 2020 Ratio Price to Book Value Ratio Earnings per Share Earning yield Dividend per share Price/Sales Ratio Dividend Yield Ratio Dividend Payout Ratio Price to earning Formula Price to Book Value Ratio = (Market value per share/Book Value per share) Earnings per Share = (Net income /Outstanding Shares) Earning yield (earning per share / Market price per share) Dividend per share - (Total Cash Dividend On Common Shares/ Number of Common Share Outstanding) Price/Sales Ratio - (Market Capitilization / Total Revenue) Dividend Yield Ratio - (Cash Dividend per Shares /Market price per Share) Dividend Payout Ratio = ( Dividend Per Share/Earnings per share) Price to earning - (market price per Shares / Earnings per share) Financial Posistion Income Statment Cash flow Almar Company A saudi Joint Stock Company Condensed Consolidated Statement of Financial Position As At 30 June 2020 Increase or (Decrease) 2020 2019 Amount Percent 39 Assets Non-Current Assets Property.plant and equipment Intangible Assets and goodwill Biological Assets Investment in associate and joint venture Equity investment Derivative financial instrument Deferred taxes 22,672,336 1.161205 1.388.643 88.700 137.491 845 39,6391 22.576 1.128.535 1.381.26 SON 145.64 725 40.16 95.448 32,762 7375 671 190 121 -997 19 179 Total Non-current Assets 25.489.153 25,823.33% -334.185 -14 Current Assets Inventories Bilogical Assets Trade Receivables,prepayment and other receivables Derivative anancial instruments Tine deposit Cash and bank balances 4,465.001 101,828 2,417.628 4540 4.198005 96.462 1.868 93 13.751 590,038 557.553 266,99 SH 545713 9.211 6% 2093 -67 5011122 33,624 Total Current assets Tatal Assets 7.580.174 33,069,327 2.324 204 33.148.042 235.470 -78,715 394 - Equity and Liabilities Share capital Statutory reserve Treasury Shares Other reserve Retained earnings Equity attributable to equity holders of the company Non-controlling intest 10,000,000 2,230,4791 -973,516 -504.00 3,845,153 14.598. 108 562.776 10,000,000 2.230,479 -770,700 -45037 3,644,197 14,653349 605.770 On 26% 12 -202.776 -53.421 200.956 -552 -42.995 -0% Total Equity 15,160.884 15.259,120 Non-Current Liabilites Loans and borrowings Lease liabilites Employee retriment benefits Derivative financial instrument Deferred tax liabilites 3% 69 11.239.869 354.261 848,272 2.853 102352 10.897.120 935.659 826, 1991 1.556 103.33 3432542 1862 21.873 Total Non-Current Liabilites 12.547 27 12.164.260 383.538 19 219.118 1,986,393 95.750 -329 -7% Current Liabilities Bank overdrafts Loans and borrowings Lease liabilites Zaka Income tax payable Trade and other payables Derivative financial instruments 158,339 1,349.940 89.500 343.430 32564 3,358,023 28.840 -60.779 -636,453 -250 -2008 986 338863 31.57 3.019,160 9.166 3% 119 215% Total Cuttent liabilites Total Liabilities Total Equity and Liabilites 5.360.636 17.908,443 33,069 327 5.724.653 17.888.922 33,148,042 -364017 19321 -78,715 - Financial Posistion Income Statment Cash flow Revenue Cost of Sales Gross Profit Selling and distribution penses General and administration expenses Other expenses.net Impairment(Loss) Reversal on financial assets Operating profit Finance cost.net Share of results of associate and joint venture Profit before Zakat and income tax Zakat Income Tax Profit for the period Almaral Company A saudi Joint Stock Company Condensed Consolidated Statement of Profit or Loss For the three-month period ended 30 June 2020 2020 2019 Amount percent 4,081,844 14,351.277 -10.269.433 -2.546.659 -8,984.603 6,437,944 1.535,INS 5,366,674 -3,831,489 -632,958 -2,376,328 1.743,370 -105,109 -400,273 295.164 -31,172 -88,672 57,500 -6,721 -28,193 21.472 759.225 2.473.208 -1.713,983 -120,302 -550,739 430,437 2.234 0 2.234 641.157 1.922,469 -1,281.312 -15,514 -71.426 55,912 -5.705 49,471 43,766 619.938 1.801.572 -1,181,634 -72% -71% -73% -74% -65% -76% -6946 -78% -67% -78% -88% -66% Profit/Loss for the period attrbutable to Shareholders of the company Non-Controlling intresets 643.932 -2.1994 619,918 1,811,753 -10.181 1.801.572 -1,167.821 -13.813 -1,181,614 -64% 136% -66% Earnings per share (SAR), based on Profit the period attributable to shareholders of the company Basic Duluted - 1 -64% 0.66 0,64 1.83 1.81 Financial Posistion Income Statment Cash flow Almar Company A saudi Joint Stock Company Condensed Consolidated Statement of Cash flow For the Six-month period ended 30 June 2020-219 2020 2019 Difrance percent 987312 1.801.572 -814.240 455 -832.591 -50.620 24.028 -226380 Cash flows from operating activites Profit for the period Adjustments for non-cash items Depreciation of property plant and equipment Depreciation of Right-of-use assets Amortisation of intangible assets Deprciation of blological assets Loss arising from changes in fair value less cost to sell of crops Provision for employee retirment benefits Share based payament expenses Finance cost, net Other expenses, net Share of Results of associate and joint venture Zakat Income tax -519 -50% 48% -599 -3799 15.262 806,015 51.168 25.910 157,743 11.232 61.456 9.343 245.177 31.663 -636 28,499 11.618 2,426,540 1.638.626 101.78 49,938 384,123 -4,030 117.899 17,722 550,739 88.972 0 71.426 49,471 4.868,246 -47% -55% -56,443 -8.379 -305,562 -57,309 -636 -42.927 -37.853 -2,441,706 -77% -50 Change in working capital Inventories Biological addets Trade receivables, prepayments and other receivabless Trade and other payables Cash flow used in working capital Employee retirement benefits paid Zakat and income tax paid Net cash generated from operating activities 383,501 -668,343 -392.120 361,832 -475.130 -39,327 -54.679 1.857,404 1.068.299 -1,345,618 142.850 79.60 -34,609 -62,279 -19,277 4.732,081 -684.798 677.275 694.970 281.972 420,521 22.952 -35.402 2.874677 -50% 487 353% 770% -37% 184% -61% -SR5,000 -87.825 300 -97,593 --$3,500 Cash flows from investing activites Investment in Time Deposit Investment in Associate Dividend from equity investment Acquisition of subdidary, net of cash acquired Acquisition of Additional Shares of a Subsidiary Proceeds from redmption of time deposit Additins to property.plant and equipment Proceeds from disposal of property plant and equipment Additions to intangible assets Additions to biological assets Appreciation of biological assets Proceeds froen disposal of biological assets Net cash used in investing activites -699 43% 585,000 165.820 65.763 -59,125 -63.333 -288.276 110.977 -114.814 -1.516,698 45.937 -132,983 -125,695 -629,785 228,789 -2.944,053 1.050.878 19,826 73.858 62.362 341,509 -117.812 2.829.239 -50% -54% -51% -965 -57% Cash flows from financing activites Proceeds from loans and borrowings Repayment of loans and borrowings Finance cost pard Divdend paid Purchase of tresury shares Settlement of treasury shares Transactions whith non-controlling intress Lease payaments Diretors remuneration Net cash used in financing activites Net change in cash and cash equivalents Cash and cash equivalents as January Effect of movements in exchange rates on cash and cash equivalents Cash and cash equivalents as at 30 June 2,999.735 -3.290,793 -239 447 -847.875 -253.157 45.131 -861 -54.983 -3.767 -1.648017 94,573 338.435 -170 432.838 6.900.918 -7,704,400 -524,600 -849,969 -314,930 105,852 35,316 -103,366 -5,050 -2.460,038 -672,010 1.003.581 6,864 338,435 -3.901.183 4413.607 285.162 2.094 61.773 -60,721 -36,377 48.383 -54% -0% -20% -57% -1029 -479 14% -100% -114% -66% -1029 285 -717 2,460,036 766,583 -665.146 -7,034 94.40) 2019 2020 Ratio Price to Book Value Ratio Earnings per Share Earning yield Dividend per share Price/Sales Ratio Dividend Yield Ratio Dividend Payout Ratio Price to earning Formula Price to Book Value Ratio = (Market value per share/Book Value per share) Earnings per Share = (Net income /Outstanding Shares) Earning yield (earning per share / Market price per share) Dividend per share - (Total Cash Dividend On Common Shares/ Number of Common Share Outstanding) Price/Sales Ratio - (Market Capitilization / Total Revenue) Dividend Yield Ratio - (Cash Dividend per Shares /Market price per Share) Dividend Payout Ratio = ( Dividend Per Share/Earnings per share) Price to earning - (market price per Shares / Earnings per share)