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.
Statement of Financial position, Current/ non-current Actuals/Omani Rial/Audited STATEMENT OF FINANCIALPOSITION CONSOLIDATED AND SEPARATE ASSETS NON-CURRENT ASSETS Property, plant and equipment Right-of-use assets Other non-current non-financial assets Total non-current assets \begin{tabular}{ll} Standalone & Standalone \\ 31/12/2021 & 31/12/2020 \\ \hline \end{tabular} CURRENT ASSETS Current inventories Trade and other current receivables Cash and bank balances 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 Total current assets Total assets EQ UITY AND LIABILITIES EQUITY Issued capital Other reserves Retained earnings (accum ulated Losses) Other equity interest Total equity \begin{tabular}{rr} 15,082,174 & 13,392,335 \\ 3,706,178 & 528,882 \\ 2,067,423 & 2,167,089 \\ \hline 20,855,775 & 16,088,306 \\ \hline \hline \end{tabular} LIABILITIES NON-CURRENT LIABILITIES NON-CURRENT PROVISIONS Non-current provisions for employee benefits Total non-current provisions Non-current lease liabilities Deferred tax liabilities Total non-current liabilities \begin{tabular}{|cc} \hline 4,108,220 & 3,555,424 \\ \hline \hline 9,920,134 & 8,022,770 \\ \hline 1,800,070 & 9,089,269 \\ \hline \hline 9,628,751 & 9,321,004 \\ \hline 25,457,175 & 29,988,467 \\ \hline \hline 25,457,175 & 29,988,467 \\ \hline \hline 46,312,950 & 46,076,773 \\ \hline \end{tabular} CURRENT LIABILITIES CURRENT PROVISIONS Ir ade and other current payables Bor rowings, current Current lease liabilities Current tax liabilities, current Total current liabilities other than liabilities include d 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} 1,003,077 & 869,818 \\ \hline \hline 1,003,077 & 869,818 \\ \hline 3,667,314 & 461,931 \\ 240,261 & 326,198 \\ 4,910,652 & 1,657,947 \\ \hline \end{tabular} Actuals/Omani Rial/Audited Income Statement - Function of expense Standalone Standalone 01/01/2021-31/12/2021 01/01/202031/12/2020 PROFIT OR LOSS CONSOLIDATED AND SEPARATE PROFIT (LOSS) Revenue Cost of sales Gross profit Other income General and administrative expense Selling, distribution and marketing expenses Profit (loss) from operating activities Finance costs Profit (loss) before income tax, continuing operations Income tax expense, continuing operations \begin{tabular}{rrr} \hline \hline 25,849,103 & 23,451,160 \\ \hline \hline 14,843,393 & 14,937,929 \\ \hline \hline 11,005,710 & 8,513,231 \\ \hline \hline 1,679,410 & 1,145,791 \\ \hline \hline 2,396,959 & 2,018,464 \\ \hline \hline 2,717,511 & 2,499,210 \\ \hline \hline 7,570,650 & 5,141,348 \\ \hline \hline 187,845 & 32,026 \\ 7,382,805 & 5,109,322 \\ \hline 1,109,900 & 766,552 \\ 6,272,905 & 4,342,770 \\ \hline \hline 6,272,905 & 4,342,770 \\ \hline \hline \end{tabular} Profit (loss) from continuing operations Net Profit / (Loss) for the period PROFIT (LOSS), ATTRIB UTABLE TO B ASIC AND DILUTED EARNINGS PER SHARE B ASIC EARNINGS PER SHARE Basic earnings (loss) per share from continuing operations Total basic earnings (loss) per share DILUTED EARNINGS PER SHARE
