I need help in the ratio analysis of following company. I need the below ratios and company balance sheet, income statement and cash flow statement is given below. Please do it correctly and 100% Income statement:
Balance sheet:
Cash flow:
Below are the ratios which needs to be computed:
C102 fic D E F G H J K 15-Oct-2021 17:35 A B 1 Al Jouf Cement Company SJSC | Income Statement 2 2 3 Income Statement 4 Annual As Reported in Millions of Saudi Riyals 5 COA 6 Earnings Quality Score 7 8 RNTS Sales 9 RINT Deposit Revenue 10 RTLR Total Revenue 2017 2020 40 Period End Date 31-Dec-2020 252.0 2019 2018 2016 17 17 45 50 31-Dec-2019 31-Dec-2018 31-Dec-2017 31-Dec-2016 169.8 137.7 265.9 319.9 252.0 169.8 137.7 265.9 319.9 11 12 EIEX 0.1 13 EIAS 21.0 0.0 5.0 0.0 14 EADV 0.0 0.0 0.0 0.0 0.0 15 ELAR 4.0 2.6 4.2 1.6 1.0 16 ELAR 2.2 2.1 2.5 2.4 2.6 17 ELAR Int exp on Financial Lea Impairment - Financial Investments Advertising Expenses (S&M) &M Board of Directors Remuneration (G&A) Labor & Related Expenses (S&M) Labor & Related Expenses (G&A) Cost of Sales General & Administrative Expense - Balan Rental Expense (G&A) Selling/General/Admin. Expense Sales & Marketing Expenses 9.1 10.4 11.1 16.0 9.0 172.4 18 ECOR 138.0 145.2 186.4 211.7 19 ESGA 5.4 5.1 5.5 4.8 4.4 20 ESGA 0.5 0.6 0.3 0.9 21 ESGA 1.6 1.0 0.7 0.2 0.1 22 ESGA Paste BIU - Format Painter A SEE Merge & Center - $ - %, 4.0 .00 .00 0 Insert Delete Format Conditional Format as Cell Formatting Table Styles Styles Clipboard Font Alignment Number [5 Cells C102 X fax B D E F G H 1 J K 22 ESGA 23 ESGA 24 EONT 25 EONT 26 EDEP Sales & Marketing Expenses General & Administrative Expense Pre-Operating Expense Subscription Costs Depr of Fin Lease R/O Use Assets in SGA Depreciation (S&M) Depreciation (G&A) Depreciation Total Operating Expense 0.2 27 EDEP 1.6 1.7 2.5 3.0 3.0 28 EDEP 1.1 1.2 1.2 1.4 1.5 29 EDEP 30 ETOE 218.7 161.4 172.9 216.2 241.2 31 32 NINV Financial Costs (20.2) (4.5) (4.9) (11.1) (11.6) 33 NONT (41.3) 34 NONT (40.4) 1.6 35 NONT 36 NINV 0.0 1.6 37 NINV 38 NINV 39 NONT Provision in due from related parties Provision for doubtful debts Non-Business Related Revenues Equity Earnings - Before Taxes Murabaha Investment Income Foreign Exchange G/L Other Income/Expense Capital Gains Net Income Before Taxes Provision for Income Taxes 0.0 0.1 0.0 (1.8) 0.9 0.6 4.2 5.5 40 NONT 41 EIBT 6.5 (39.5) 42.8 74.1 (70.3) 3.0 42 TTAX 1.2 0.0 1.7 2.0 Clear Format Painter Clipboard Formatting Table Styles Styles Filter - S Editing Font [5 Alignment Number [5 Cells C102 : X fi A B D E F G H 1 J K L M Provision for Income Taxes 1.2 0.0 1.7 2.0 42 TTAX 43 TIAT 44 NIBX 3.0 (73.3) (73.3) 5.3 41.1 Net Income After Taxes Net Income Before Extra. Items 72.1 (39.5) (39.5) 5.3 41.1 72.1 45 46 NINC Net Income (73.3) 5.3 (39.5) 41.1 72.1 47 48 CIAC 5.3 41.1 72.1 (73.3) (73.3) (39.5) (39.5) 49 XNIC 5.3 41.1 72.1 143.0 50 GBAS 143.0 143.0 143.0 143.0 51 GBBF 0.04 0.29 0.50 (0.51) (0.51) (0.28) (0.28) 52 GBAI 0.04 0.29 0.50 53 GDAJ 54 GDNI (73.3) 5.3 41.1 72.1 143.0 143.0 55 GDWS 56 GDBF 143.0 Income Available to Com Excl Extraord Income Available to Com Incl Extraord Basic Weighted Average Shares Basic EPS Excluding Extraordinary Items Basic EPS Including Extraordinary Items Dilution Adjustment Diluted Net Income Diluted Weighted Average Shares Diluted EPS Excluding Extra Ord Items Diluted EPS Including Extraord Items Supplemental (SAR Millions) DPS-Ordinary Shares Gross Dividends - Common Stock Normalized Income Before Taxes Inc Tax Ex Impact of Sp Items Normalized Income After Taxes SiSC (39.5) 143.0 (0.28) 143.0 0.50 (0.51) 0.04 0.29 (0.51) 0.04 (0.28) 0.29 0.50 57 GDAI 58 0.00 59 DDPS1 60 DCGD 61 VPTI (49.3) (39.5) 47.8 6.5 1.2 74.1 2.0 62 VITN 10.4 0.0 1.9 63 VIAT (59.7) 5.3 (39.5) 45.9 72.1 ALIC IGI allout Clipboard Font Alignment Number Styles Cells Editing C102 : X for B D F H H 1 J K L 5.3 E (39.5) (39.5) 45.9 72.1 5.3 45.9 72.1 63 VIAT 64 VIAC 65 VBES 66 VDES (59.7) (59.7) (0.42) (0.42) 0.1 0.04 (0.28) 0.32 0.50 0.04 (0.28) 0.32 0.50 67 VIEL 0.1 - -- -- 68 VIEX 69 VORU 0.2 70 VEIA 0.0 1.6 29.2 25.6 39.4 60.9 60.5 71 VDEP 72 VRXP 0.5 0.6 0.3 0.9 73 VADV Normalized Income After Taxes Normalized Inc. Avail to Com. Basic Normalized EPS Diluted Normalized EPS Int exp on Financial Lea Int exp on Financial Lea Depr of Fin Lease R/O Use Assets-Supple Equity Earnings - Before Taxes Depreciation Rental Expense (G&A) Advertising Expenses (S&M) Labor & Related Expenses (S&M) Labor & Related Expenses (G&A) (G& Board of Directors Remuneration (G&A) Zakat Zakat Islamic Section, Supplemental Tax & Pension Items (SAR Millions) Current Tax - Total Deferred Tax - Total Zakat 0.0 0.0 0.0 0.0 0.0 74 VLAR 2.2 2.1 2.5 2.4 2.6 9.0 9.1 10.4 11.1 16.0 75 VLAR 76 VLAR 4.0 2.6 4.2 1.6 1.0 77 ISZK 3.0 1.2 0.0 1.7 2.0 78 ISZK 79 ISIT 80 81 VCTC 82 VDTC 83 VOTO 3.0 1.2 0.0 1.7 2.0 84 VITT Income Tax - Total 3.0 1.2 0.0 1.7 2.0 Al Jouf Cement Company SJSCI Al Jouf Cement Company SJSC | B Al Jouf Cement Company SJS ... + Ready A Clipboard Font [5 Alignment Number Styles Cells C102 fx B D F F G H 1 J 9.0 9.1 10.4 11.1 16.0 75 VLAR 76 VLAR 4.0 2.6 4.2 1.6 1.0 77 ISZK 3.0 1.2 0.0 1.7 2.0 78 ISZK 79 ISIT 80 81 VCTC 82 VDTC 83 VOTO Labor & Related Expenses (G&A) Board of Directors Remuneration (G&A) Zakat Zakat Islamic Section, Supplemental Tax & Pension Items (SAR Millions) Current Tax - Total Deferred Tax - Total Zakat Income Tax - Total Income Tax by Region - Total Domestic Pension Plan Expense Foreign Pension Plan Expense Post-Retirement Plan Expense Total Pension Expense Assumptions 3.0 1.2 0.0 1.7 2.0 84 VITT 3.0 1.2 0.0 1.7 2.0 85 VTIT 86 VDPP 87 VFPP 88 VRPE 89 VTPE 90 VISA 91 Dividends and Capital Changes 92 Al Jouf Cement Co Ord Shs 93 SAR 0.00 F -- (31-Dec) Pd.End 94 Cash Dividend 95 0 (20-Jul) 96 Scrip Issue Al Jouf Cement Company SJSCI Al Jouf Cement Company SJSCB Al Jouf Cement Company SJS ... + K6 X H 1 J K L A B D E F G 1 Al Jouf Cement Company SJSC Balance Sheet 15-Oct-2021 17:36 2 2 3 Balance Sheet 4 Annual As Reported in Millions of Saudi Riyals 5 COA 2020 2019 2018 2017 2016 6 Earnings Quality Score 40 17 17 45 50 7 Period End Date 31-Dec-2020 31-Dec-2019 31-Dec-2018 31-Dec-2017 31-Dec-2016 8 Assets (SAR Millions) 9 ACAE Other Cash & Cash Equivalents 10 ACAE Cash & Cash Equivalents 5.9 11 ASTI Murabaha Investment 12 AACR Trade Receivable 77.1 13 AACR Customers Receivables 94.1 14 AITL Inventory, Total 170.1 233.5 15 AIRM Iron 16 AIRM Bauxite 17 AIRM Heavy Oil 18 AIOT Letters of Credit 0.5 0.5 0.4 19 AIRM Spare Parts 75.4 82.2 84.0 20 AIRM Oils 8.1 10.4 7.7 21 AIWP WIP 22 AIFG Finished Goods & WIP 50.8 67.9 89.5 Al Jouf Cement Company SJSC Al Jouf Cement Company SJSCB Al Jouf Cement Company SJS ... K6 x for C D E F G H 1 J K L M 50.8 67.9 89.5 11.1 14.4 20.7 1.7 2.3 2.7 2.8 (6.6) (5.4) -- 39.9 0.0 21.8 5.6 4.7 1.7 0.6 0.5 0.6 20.8 16.9 6.9 A B 22 AIFG Finished Goods & WIP 23 AIRM Raw Material 24 AIOT Packaging Material 25 AIRM Diesel 26 AACR ST Accrued Income 27 AORC Expected Credit Loss Provision 28 AORC Related Parties 29 APPY Prepayments & Other Debit Balances - Bal 30 APPY Prepayments 31 APPY Prepayments to suppliers 32 APPY Other Prepayments & Other Debit Balances 33 APPY Prepayments & Other Debit Balances 34 ACSH Cash with Banks 35 ACSH Cash in Hand 36 APDA Provision for Doubtful Trade Accounts 37 AARG Accounts Receivable, Gross 38 ATCA Total Current Assets 39 40 ALTI Investment at FVOCI 41 ALTI Payment on Account of Investments 42 ALTI Purchase of Investments 43 ALTI Investments AES Al Jouf Cement Company SJSCI 20.6 16.1 13.9 10.3 60.4 99.0 0.1 0.0 0.0 0.0 (8.3) 0.0 (11.1) 132.1 325.6 134.8 348.4 159.9 273.7 437.5 464.6 7.8 30.6 30.7 0.0 52.4 58.6 Al Jouf Cement Company SJS ... Al Jouf Cement Company SJSCB + Ready Paste BIU Format Painter A SEB Merge & Center - $ - % 4.0 .00 .00 0 Insert Delete For Conditional Format as Cell Formatting Table Styles Styles Clipboard Font Alignment Number [5 Cells K6 X fax A B C D E F G H 1 J K L 42 ALTI Purchase of Investments 43 ALTI Investments AFS 52.4 58.6 365.8 365.8 365.8 852.6 852.6 869.6 0.6 19.9 89.8 89.8 89.8 10.5 11.1 11.1 12.0 11.7 11.7 44 APBC Leasehold Improvements, Gross 45 APBC Buildings 46 AMEC Plant/mach 47 AOPC R/O Use Tangible Cap/Fin lease - Net 48 AOPC R/O Use Tangible Cap/Fin lease - Gross 49 AOPC Long-Run Spare Parts 50 AOPC Internal Roads 51 AMEC Vehicles 52 AOPC Furniture 53 AOPC Office Equipment 54 ADEP Acc Amor/Imp R/O Use Tang Cap/Fin lease 55 ADEP Acc Depr/Imp Leasehold Improvements 56 ADEP Buildings -acc depn 57 ADEP Plant/mach -acc depn 58 ADEP Vehicles-acc depn 59 ADEP Acc Depr Internal Roads 60 ADEP Acc Depr Furniture 61 ADEP Acc Depr Office Equipment 62 ADEP Acc, Dep. 63 APPN B/O Use Tangible Can/Fin lease - Net Al Jouf Cement Company SJSC || (114.5) (317.0) (9.5) (27.0) (106.8) (302.2) (9.5) (25.2) (98.4) (275.3) (9.1) (22.5) (7.8) (9.5) (8.6) 0.8 Al Jouf Cement Company SJSCB Al Jouf Cement Company SJS ... + Copy Paste BIU. $ % Merge & Center ) 4.0 .00 .00 0 Format Painter Insert Delete Format Conditional Format as Cell Formatting Table Styles Styles Clipboard Font Alignment Number Cells K6 : X fic A B D E F G H 1 j K L M 0.8 19.9 1,927.6 996.5 1,067.3 1,025.5 993.4 945.0 0.0 5.0 0.0 14.2 0.0 29.2 2,209.9 2,320.0 2,280.3 2,418.2 2,513.2 62 ADEP Acc. Dep. 63 APPN R/O Use Tangible Cap/Fin lease - Net 64 APPN Long-Run Spare Parts 65 APPN Fixed Assets Net 66 ACPC Projects in Progress 67 AOAS Advance Payments to Contractors 68 ADFC Deferred Financial Costs 69 AEQI Investment in Affiliates 70 ALTR Due from related parties 71 ATOT Total Assets 72 73 Liabilities (SAR Millions) 74 LCLD Capitalized Leases - Current Portion 75 LCLD Current Portion of Loans 76 LAPB Trade Payable 77 LAEX Accrued Payroll & Other Payables - Balan 78 LAEX Accrued Payroll & Other Payables 79 LOPB Retention payable 80 LOPB Other Debt Balances 81 LAEX Accrued Payroll 82 LAEX Accrued Expenses 83 LPBA Accrued Expenses & Other Payables Al Jouf Cement Company SJSC || 0.1 0.2 131.3 103.4 152.0 240.5 307.5 42.0 47.5 40.5 20.1 12.8 17.2 6.6 4.9 16.6 22.7 11.0 0.4 0.2 3.1 6.1 6.2 6.2 5.4 8.3 Al Jouf Cement Company SJSCB Al Jouf Cement Company SJS ... + Clipboard Font Alignment Number Styles Cells K6 fac A C D E F H K L M M 83 LPBA 84 LDPB 85 LDPB 86 LCAV 87 LOPB 88 LTXP 89 LOCL B Accrued Expenses & Other Payables Dividends/Distributions Payable Dividend Payables Customer Advances Subscription Payables Zakat Provision Other Provision Holds well executed performance guarantee Total Current Liabilities 6.4 7.9 6.7 6.7 5.0 30.3 90 LOCL 10.7 -- 91 LOCL 237.9 196.7 217.3 287.0 348.0 92 LTCL 93 0.6 0.5 530.6 577.5 512.1 482.4 546.0 531.2 578.0 482.4 546.0 512.1 11.6 11.2 21.3 6.4 5.9 5.8 94 LCLO LT Finance Lease&Hire Purchase Agreement 95 LLTD Long Term Debt 96 LITD Total Long Term Debt 97 LLTL performance guarantee 98 LLTL Other Non Current Liabilities 99 LRSV Indemnity Provision 100 LPBL LT Postemployment Benefit-Pension&Other 101 LTLL Total Liabilities 102 103 Shareholders Equity (SAR Millions) 104 QUGL Investments FV Reserve Al Jouf Cement Company SJSCI 8.6 7.5 777.7 782.2 747.3 786.5 921.2 1.2 2.6 (43.4) (21.0) (20.5) Al Jouf Cement Company SJSCB Al Jouf Cement Company SJS ... + Ready K6 X fx D E F G H J K (21.0) (20.5) 1.2 1,430.0 2.6 1,300.0 1,430.0 1,430.0 (43.4) 1,430.0 (0.5) 51.4 51.4 50.9 50.9 46.7 72.7 149.7 242.7 (5.3) (0.1) 1,432.2 77.4 (0.1) 1,537.7 0.0 (0.1) 1,533.0 (0.1) 1,631.7 1,592.0 2,209.9 2,320.0 2,280.3 2,418.2 2,513.2 A B 103 Shareholders Equity (SAR Millions) 104 QUGL Investments FV Reserve 105 QCMS Capital 106 QRED Remeasurement for Employees End of Serv 107 QRED Regulatory Reserve 108 QRED Retained Earnings 109 QCTA Translation Adjustments 110 QTLE Total Equity 111 112 OTEL Total Liabilities & Shareholders' Equity 113 114 Supplemental (SAR Millions) 115 QTLL Total Equity & Minority Interest 116 QCS01 s/O-Ordinary Shares 117 QTCO Total Common Shares Outstanding 118 QTSN1 T/S-Ordinary Shares 119 QTPO Total Preferred Shares Outstanding 120 VUCG R/O Use Tangible Cap/Fin lease - Gross 121 VUCD Acc Amor/Imp R/O Use Tang Cap/Fin lease 122 VUCN R/O Use Tangible Cap/Fin lease - Net 123 VLCC Capitalized Leases - Current Portion 124 VNMS Investment at FVOCI 1,432.2 1,537.7 1,533.0 1,631.7 1,592.0 143.0 143.0 143.0 143.0 143.0 143.0 143.0 143.0 143.0 143.0 0.0 0.0 0.0 0.0 0.0 0.8 0.6 0.1 0.2 7.8 30.6 30.7 Al Jouf Cement Company SISCIT Al Jouf Cement Company SJSCI B Al Jouf Cement Company SIS + 1 K6 X fic D E F G H 1 j K 0.2 0.1 7.8 30.6 30.7 1,927.6 -- 996.5 19.9 0.8 A B 123 VLCC Capitalized Leases - Current Portion 124 VNMS Investment at FVOCI 125 VADC Deferred Revenue 126 VMIR Minority Interest - Redeemable 127 VMNR Minority Interest - Non Redeemable 128 VPPN Fixed Assets Net 129 VPPN Long-Run Spare Parts 130 VPPN R/O Use Tangible Cap/Fin lease - Net 131 ISID Murabahat Investments 132 ISBT Islamic Section, Supplemental 133 Debt & Lease, Pension Items (SAR Millions) 134 VLD2 Long Term Debt Maturing in Year 2 135 VLDS Long Term Debt Maturing in Year 5 136 VLD1 Due Within One Year 137 VLDR Remaining Maturity 138 VTLD Total Long Term Debt, Supplemental 139 VTCL Total Capital Leases, Supplemental 140 VTOL Total Operating Leases, Supplemental 141 VFSS Total Funded Status 142 VASP Period End Assumptions 143 VARS Net Assets Recognized on Balance Sheet 144 VASA Asset Allocation Al Jouf Cement Company SJSCI Al Jouf Cement Company SJSCB Al Jouf Cement Company SJS ... 11 J81 F H | 74.1 4.1 A B D E G 1 Al Jouf Cement Company SJSC Cash Flow 15-Oct-2021 17:36 2 3 Cash Flow 4 Annual As Reported in Millions of Saudi Riyals 5 COA 2020 2019 2018 2017 2016 6 Earnings Quality Score 40 17 17 45 50 7 Period End Date 31-Dec-2020 31-Dec-2019 31-Dec-2018 31-Dec-2017 31-Dec-2016 8 Cash Flow-Operating Activities (SAR Millions) 9 ONET Net Income (70.3) 6.5 (39.5) 42.8 10 SDEP Depreciation 29.2 25.7 39.4 60.9 60.5 11 OPPY Prepaid Expenses & Other Receivables (0.3) (3.8) (4.5) 22.3 12 OOLB Performance Retentions 0.3 (0.9) 0.3 (10.1) 4.2 13 OUIE Impairment of Financial Fixed Assets 21.0 0.0 14 OUIE Realized G/L on Fixed Assets 15 CACR Due from Related Parties (1.8) (39.6) 51.0 (2.9) 16 OEIA Equity in Net Earnings (Loss) 0.0 (1.6) 17 ONCI Int Exp on Financial Leases-CF-Reconcile 18 ONCI Credit loss Provisions 19 ONCI Impairment in due from related parties 41.3 20 ONCI Provisions employee benefit 21 ONCI Change in Currency Translation 0.0 22 ONCI Provisions - Expired ... | Al Jouf Cement Company SJSC | B Al Jouf Cement Company SJSCC -- -- -- 0.0 -- -- -- 0.1 -- -- -- 40.4 0.0 0.0 -- 1.0 0.7 -- 1 0.0 0.0 0.0 0.0 -- + Clipboard [5 Font Alignment 1 Number Styles J81 fac D E F G H | K un ! iD 20.2 4.5 4.9 11.1 11.6 -- -- -- -- -- 1 0.5 0.1 0.6 -- -- -- -- --- 9.0 (5.6) 39.0 (65.8) (16.5) -- -- (22.5) 30.2 27.3 28.5 (41.4) -- -- A B 22 ONCI Provisions - Expired 23 ONCI Deferred Financial Charges 24 ONCI Written off Debts 25 OTXP Zakat Prvision 26 ONCI Indemnity Provision 27 ONCI Translation Differences 28 OACR Trade Receivables 29 OUIE Loss on Sale of Assets 30 OITL Inventory 31 OAPB Other Debit Balances 32 OAPB Trade Payable 33 OAEX Accruals & Other Credit Balances 34 OACR Related Parties 35 OOCF Previous Years Adj. 36 OOCF Cash Guarantee 37 OOCF Cash Taxes Paid 38 OOCF Indemnity Paid 39 OOCF Previous Years Adj. (Zakat) 40 OTLO Cash from Operating Activities 41 42 Cash Flow-Investing Activities (SAR Millions) 43 ICEX Long-run Spare Parts 7.2 20.4 (5.5) (10.3) 7.3 (3.1) (15.2) (4.3) 8.5 (1.6) -- -- 1 0.0 1.0 -- (4.5) 0.0 -- 0.0 (0.7) -- --- -- -- 47.1 33.5 86.0 126.8 91.8 (1.1) 0.0 (2.8) -- -- AL circir Clipboard Font Alignment Number Styles J81 : fic C D E F G H 1 K 0.0 (1.1) (0.4) (2.8) (0.2) (0.3) (8.8) (0.1) (0.5) 0.0 0.2 8.4 0.2 0.1 (32.0) (48.4) (14.9) (0.4) (20.2) (41.8) (0.8) ) (4.5) (4.9) (6.1) (2.6) 0.0 1.4 0.0 B 42 Cash Flow-Investing Activities (SAR Millions) 43 ICEX Long-run Spare Parts 44 ICEX Additions of Fixed Assets 45 ICEX Fixed Assets 46 ISFA Fixed Assets 47 ISFA Projects in Progress 48 ISFA Disposal of Fixed Assets 49 ICEX Projects in Progress 50 CF Adding to Right of used assets 51 ICF Deferred Charges, Net 52 UCF Reallocation of Deferred Charge to Asset 53 UCF Finance Costs Payable 54 IVN Change in Investments, Net 55 UNP Investment in Affiliates 56 HCF Advances to Contractors 57 UICF Deferred Costs 58 ITLI Cash from Investing Activities 59 60 Cash Flow-Financing Activities (SAR Millions) 61 FLDR Lease liabilities 62 FSIC Increase of Share Capital 63 FSDN Short Term Loan ... | Al Jouf Cement Company SJSC| B 0.0 19.0 50.0 -- -- (36.8) (47.3) (39.8) (34.7) 47.1 (0.3) (0.1) 0.0 130.0 0.0 Al Jouf Cement Company SJSCC + Ready File Home Insert Page Layout Formulas Data Review View Help Power Pivot New Tab Pens Tell me what you want to do E Calibri - 11 - A ab Wrap Text General Paste * Cut e Copy Format Painter Clipboard BIU- -A- 3 Merge & Center - $ - % % 4.0 .00 .00 0 Insert Del Conditional Format as Cell Formatting Table Styles Styles Font Alignment Number Ce 181 X fo A B C D E F F G H 1 K L 63 FSDN Short Term Loan (18.6) 16.9 (58.8) (130.6) (72.0) 0.4 0.7 -- -- -- (37.5) 0.0 (130.0) 0.0 - (18.5) 17.5 (96.3) (130.6) (72.0) 64 FCSN Capital 65 FLDN Loans Issued/Paid 66 FLDI Lease liabilities 67 FLDI LT Loan 68 FCF Pension 69 FCF Previous Years Adjustments 70 FCF Retained Earnings Transferred to Capital 71 FCF Subscription Payables 72 FCF Deferred Charges 73 FDPC Dividends Paid 74 FTLF Cash from Financing Activities 75 76 SFEE Foreign Exchange Effects 77 SNCC Net Change in Cash 78 79 SNCB Cash Beginning Balance 80 SNCE Cash Ending Balance 81 SCIP Cash Interest Paid 82 SCTP Cash Taxes Paid 83 84 FCF Free Cash Flow Al Jouf Cement Company SJSC B (8.2) 3.7 (50.1) (38.5) 66.9 14.0 10.3 60.5 99.0 32.1 5.9 14.0 10.3 60.5 99.0 O 4.5 0.0 0.0 0.7 77.7 82.9 30.7 (8.6) 51.0 Al Jouf Cement Company SJSCC + H.. 1 A B D F G H 1 K L C (18.6) E (58.8) 16.9 (130.6) (72.0) 0.4 0.7 (37.5) 0.0 (130.0) 0.0 65 FLDN Loans Issued/Paid 66 FLDI Lease liabilities 67 FLDI LT Loan 68 FCF Pension 69 FCF Previous Years Adjustments 70 FCF Retained Earnings Transferred to Capital 71 FCF Subscription Payables 72 FCF Deferred Charges 73 FDPC Dividends Paid 74 FTLF Cash from Financing Activities 75 76 SFEE Foreign Exchange Effects 77 SNCC Net Change in Cash 78 79 SNCB Cash Beginning Balance 80 SNCE Cash Ending Balance 81 SCIP Cash Interest Paid 82 SCTP Cash Taxes Paid 83 (18.5) 17.5 (96.3) (130.6) (72.0) . (8.2) 3.7 (50.1) (38.5) 66.9 14.0 10.3 60.5 99.0 32.1 5.9 14.0 10.3 60.5 99.0 O 4.5 0.0 0.0 0.7 84 FCF Free Cash Flow 30.7 (8.6) 51.0 77.7 82.9 85 86 ... Al Jouf Cement Company SJSCB Al Jouf Cement Company SJSCC + Computing Liquidity Ratios o Current Ratio = CA/CL =/ - 708 / 540 = 1.31 times O Quick Ratio = = (CA Inventory) / CL (708 - 422) / 540 = .53 times O Cash Ratio = Cash / CL 98 / 540 = .18 times = = = Computing Leverage Ratios Total Debt Ratio = (TA TE) / TA (3588 - 2591)/3588 = 28% Debt/Equity = TD / TE - (3588 2591) / 2591 = 38.5% Equity Multiplier = TA / TE = 1 +D/E 11+.385 = 1.385 - = = = Computing Coverage Ratios Times Interest Earned = EBIT / Interest 1 691 / 141 = 4.9 times Cash Coverage = (EBIT + Depreciation + Amortization) / Interest (691 +276) / 141 = 6.9 times = = Computing Inventory Ratios | Inventory Turnover = Cost of Goods Sold / Inventory 1344 / 422 = 3.2 times Days' Sales in Inventory = 365 / Inventory Turnover - 365 / 3.2 = 114 days = Computing Receivables Ratios Receivables Turnover = Sales / Accounts Receivable 2311 / 188 = 12.3 times Days' Sales in Receivables = 365 / Receivables Turnover - 365 / 12.3 = 30 days = Computing Total Asset Turnover Total Asset Turnover = Sales / Total Assets 2311 / 3588 = .64 times . It is not unusual for TAT
