i) Liquidity ratios:
Current Ratio (Working Capital Ratio)
Quick Ratio (Liquid Ratio/ Acid Test Ratio)
ii) Solvency Ratios:
Debt to Equity ratio
Total assets to Debt ratio
iii) Profitability Ratios:
Gross profit ratio
Net profit ratio
Evaluate and interpret the overall financial performance of the company based on the above ratio calculations.
Thousands/Omani Rial/Audited Income Statement - Nature of expenses Consolidated Consolidated PROFIT OR LOSS 01/01/202131/12/202101/01/202031/12/2020 CONSOLIDATED AND SEPARATE PROFIT OR LOSS Revenue Cost of material consumed and goods sold Service expenses Employee benefits expense Depreciation, depletion and amortisation Profit (loss) from operating activities Investment income Finance income Finance costs Provision expense (write back of provision) Share of profit (loss) of associates and joint ventures accounted for using equity method Gains (losses) on net monetary position Other non-operating gains (losses) Profit (loss) before income tax Income tax expense, continuing operations Profit (loss) from continuing operations Profit (loss) from discontinued operations \begin{tabular}{rr} 2,408,293 & 2,510,973 \\ \hline \hline 763,156 & 716,988 \\ \hline \hline 431,538 & 484,500 \\ \hline \hline 237,400 & 222,100 \\ \hline 592,603 & 611,657 \\ 383,596 & 475,728 \\ \hline \hline 3,980 & 4,056 \\ 6,695 & 6,864 \\ 138,596 & 161,135 \\ 5,950 & 61,118 \\ 4,398 & 1,411 \\ 389 & 6,318 \\ (3,661) & (5,209) \\ 250,851 & 266,915 \\ \hline 34,125 & 38,123 \end{tabular} Profit (loss) for period \begin{tabular}{rr} 216,726 & 228,792 \\ \hline \hline 16,876 & 214 \end{tabular} PROFIT (LOSS), ATTRIBUTABLE TO Profit (loss), attributable to owners of parent Profit (loss), attributable to non-controlling interests BASIC AND DILUTED EARNINGS PER SHARE BASIC EARNINGS PER SHARE Basic earnings (loss) per share from continuing operations Basic earnings (loss) per share from discontinued operations Total basic earnings (loss) per share DILUTED EARNINGS PER SHARE Diluted earnings (loss) per share from continuing operations Diluted earnings (loss) per share from discontinued operations Total diluted earnings (loss) per share \begin{tabular}{rr} 233,602 & 229,006 \\ \hline & \\ \hline 67,050 & 66,914 \\ 166,552 & 162,092 \\ \hline \end{tabular} Statement of Financial Position, Current, Non-current Thousands/Omani Rial/Audited Consolidated Consolidated STATEMENT OF FINANCIALPOSITION 31/12/202131/12/2020 CONSOLIDATED AND SEPARATE ASSETS NON-CURRENT ASSETS Goodwill Property, plant and equipment Intangible assets other than goodwill Right-of-use assets Investments in subsidiaries Investments accounted for using equity method Non-current finance lease receivables Financial assets at fair value through profit or loss, non-current Financial assets at fair value through other comprehensive income, non current Financial assets at amortised cost, non current Other non-current financial assets Other non-current non-financial assets Total non-current assets CURRENT ASSETS Current inventories Financial assets at fair value through profit or loss, Current Financial assets at Fair Value through other comprehensive income, current Financial assets carried at amortized cost, current Trade and other current receivables Current tax assets, current Current derivative financial assets Cash and bankbalances Other current non-financial assets Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners Non-current assets or disposal groups classified as held for sale or as held for distribution to owners Total current assets Total assets \begin{tabular}{rr} 114,288 & 109,827 \\ \hline \hline 0 & 0 \\ 25,522 & 27,744 \\ 22,438 & 6,561 \\ 1,000 & \\ 83,463 & 70,317 \\ 52,937 & 45,128 \\ \hline \hline 5,959,485 & 6,131,089 \\ \hline \hline \end{tabular} \begin{tabular}{rr} 79,853 & 68,402 \\ \hline \hline 43,329 & 19,446 \\ 0 & \\ 0 & 2,000 \\ 972,305 & 838,757 \\ \hline \hline 0 & \\ 0 & \\ \hline \hline 390,214 & 583,012 \\ \hline \hline 90,679 & 84,542 \\ \hline 1,576,380 & 1,596,159 \\ \hline \hline 1,607,969 & 1,604,682 \\ \hline \hline 7,567,454 & 7,735,771 \\ \hline \hline \end{tabular} EQ UITY AND LIABILTIES EQ UITY Share capital Statutory reserve Other reserves Retained earnings (Accumulated losses) Total Equity attributable to shareholders of parent company Non controlling interests Total equity \begin{tabular}{rr} 75,000 & 75,000 \\ 25,000 & 25,000 \\ (1,126) & 15,962 \\ \hline \hline 480,331 & 460,345 \\ 579,205 & 576,307 \\ \hline \hline 2,187,848 & 2,319,718 \\ 2,767,053 & 2,896,025 \\ \hline \hline \end{tabular} LIABILITIES NON-CURRENT LIABILITIES NON-CURRENT PROVISIONS Non-current provisions for employee benefits Total non-current provisions Borrowings, non-current Non-current lease liabilities Other non-current financial liabilities Total non-current liabilities CURRENT LIABILITIES CURRENT PROVISIONS Current provisions for employee benefits Current provision for abandonment and site restoration Other current provisions Total current provisions Trade and other current payables Borrowings, current Current lease liabilities Current tax liabilities, current Contract liabilities, current/ Deferred current revenue Total current liabilities other than liabilities included in disposal groups classified as held for sale Liabilities included in disposal groups classified as held for sale Total current liabilities Total liabilities Total equity and liabilities Number of outstanding shares Net assets per share \begin{tabular}{rr} \hline 56,012 & 54,237 \\ \hline \hline 56,012 & 54,237 \\ \hline \hline 1,823,187 & 2,034,833 \\ \hline 202,379 & 194,279 \\ 550,881 & 627,336 \\ 2,632,459 & 2,910,685 \\ \hline \hline \end{tabular} \begin{tabular}{rr} \multicolumn{1}{l}{0} & \\ \hline \hline 0 & 0 \\ 0 & 0 \\ 0 & 0 \\ \hline \hline 1,354,169 & 1,391,317 \\ \hline \hline 579,725 & 295,179 \\ \hline \hline 46,277 & 50,037 \\ 45,479 & 44,713 \\ 139,043 & 146,193 \\ 2,164,693 & 1,927,439 \\ \hline \hline 3,249 & 1,622 \\ 2,167,942 & 1,929,061 \\ \hline \hline 4,800,401 & 4,839,746 \\ \hline \hline 7,567,454 & 7,735,771 \\ \hline \hline 750000000 & 750000000 \\ 0.772 & 0.768 \end{tabular}
