I need help with the ROA dissagregating. Netprofit X Total asset turnover. and ROCE

Pivot Aluminium L.L.C Annual Statements Parameters Currency 2016 STATEMENT OF FINANCIAL POSITION Assets Non-current assets Property,plant,equipment AED 39,376 Current Assets Due from partners Due from related parties Inventories Work in progress Prepayments and other recievables Accounts Receivable Cash and cash equivalent AED AED AED AED AED AED AED 180,000 5,670,219 1,141,491 1,016,815 1,042,135 1,081,011 Total current assets AED 10,131,671 TOTAL ASSETS AED 10,171,047 PARTNER'S EQUITY AND LIABILITIES Partner's Equity Capital Legal reserve Partners current account Accumilated profits AED AED AED 300,000 150,000 0 3,917,733 Total Partner's equity AED 4,367,733 Employee's end of service benefits AED 525,043 Current Liabilities Due to related parties Accured expenses and other payables Accounts payable Vehicle loan Short term borrowings Due to partners Due to banks Total Current Liabilities AED AED AED AED AED AED AED AED 75,783 1,646,321 1,941,201 1,357,143 257,823 5,278,271 Total liabilities AED 5,803,314 PARTNER'S EQUITY AND TOTAL LIABILITIES AED 10,171,047 Non-current liability Parameters Currency 2016 STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME Contract revenue Contract costs Gross Profit AED AED AED 10,310,928 (6,455,510) 3,855,418 General and administrative expenses Finance charges Provision for bad and doubtful depts Other Income Provision for zakat Profit before management fees AED AED AED AED AED AED (2,252,760) (81,605) (452,185) 165,197 (30,852) 1,203,213 Management fees AED (120,321) Profit for the year AED 1,082,892 Parameters STATEMENT OF CASH FLOWS Profit of the year AED 1,082,892 Adjustments For Depreciation Gain on disposal of property and equipment Provision for employee's end of service benefit Operating profit before working capital changes AED AED AED AED 87,660 95,489 1,266,041 Decrease/ (Increase) in operating assets Accounts recievable Due from related parties Prepayments and other recievables Work in progress Inventories AED AED AED AED AED 1,082,534 2,280,166 520,336 (890,032) (15,489) Increase/ (Decrease) in operating liabilities Accounts payable Accured expenses and other payables Due to partners Due to related parties AED AED AED AED (1,441,326) (2,280,522) 1,357,143 (84,053) Net Cash flow from operating activities Currency 2016 1,794,798 CASH FLOW FROM INVESTING ACTIVITIES Purchase of property,plant and equipment Disposal of property,plant and equipment Net cash (used in) / from investing activities AED AED AED - CASH FLOW FROM FINANCING ACTIVITIES Short term borrowing Vehicle loan Profit distributed Movement in partner's Current account AED AED AED AED 257,823 (3,000,000) 133,687 Net cash (used in) financing activites AED 2,608,490 Net Increase in cash and cash equivalents Cash and cash equivalents at the beginning of year AED AED (813,692) 1,894,703 CASH AND CASH EQUIVALENT AT THE END OF YEAR AED 1,081,011 ROA ROCE 9% 20% 2015 2014 2013 2012 2011 127,036 199,222 185,989 40,778 100,591 313,687 7,950,385 1,126,002 126,783 1,562,471 1,082,534 1,894,703 313,687 3,181,519 797,477 3,927,304 1,016,584 522,749 277,454 302,157 3,769,419 1,033,466 3,678,150 1,177,152 1,450,203 305,088 305,757 5,132,965 749,116 1,009,910 828,528 2,235,338 52445 322,857 4,458,838 1,249,282 1,341,578 810,186 3,175,896 16,376 14,056,565 10,036,774 11,715,635 10,314,059 11,375,013 14,183,601 10,235,996 11,901,624 10,354,837 11,475,604 300,000 150,000 0 5,834,841 300,000 150,000 0 5,498,695 300,000 150,000 0 5,709,874 300,000 150,000 0 5,870,153 300,000 150,000 0 5,467,650 6,284,841 5,948,695 6,159,874 6,320,153 5,917,650 429,554 279,175 262,741 248,430 214,930 159,836 3,926,843 3,382,527 7,469,206 168,786 974,753 2,329,435 535,152 4,008,126 159,835 469,355 3,664,514 1,185,305 5,479,009 264,896 826,951 1,401,097 1,293,310 0 0 3,786,254 1,038,617 831,324 1,907,849 1,565,234 5,343,024 7,898,760 4,287,301 5,741,750 4,034,684 5,557,954 14,183,601 10,235,996 11,901,624 10,354,837 11,475,604 2015 2014 2013 2012 2011 29,232,015 (22,044,810) 7,187,205 15,828,817 (11,781,840) 4,046,997 15,499,256 (12,386,684) 3,112,572 10,567,795 (8,144,249) 2,423,546 11,431,001 (8,760,171) 2,670,830 (2,569,571) (78,987) (2,033,530) 157,158 (66,557) 2,595,718 (1,979,719) (137,054) (1,435,852) 62,710 (13,927) 543,135 (2,566,781) (148,348) 103,664 (12,528) 488,576 (2,002,949) (122,432) ### 165,178 (16,117) 447,226 (2,159,335) (167,002) 55,808 (10,008) 390,293 (259,572) (54,314) (48,858) (44,723) (39,029) 2,336,146 488,821 439,721 402,503 351,264 2015 2014 2013 2012 2011 2,336,146 488,821 439,721 402,503 351,264 87,186 150,379 2,573,711 82,863 16,434 588,118 93,638 14,311 547,670 63,611 (61,998) 33,500 437,616 119,462 0 (11,690) 459,036 (559,785) (4,768,866) (545,887) 3,800,521 (328,525) 927,454 587,900 160,568 (249,154) 235,989 785,135 1,363,546 (348,624) (2,668,240) (284,350) 940,558 (674,127) (18,342) 331,668 500,166 694,250 (1,071,723) 90,711 (81,032) (197,815) 1,053,092 2,952,090 (8,950) (1,335,079) 505,398 8,951 2,263,417 (357,596) (105,061) (506,752) (115,564) 336,848 318,483 330,293 (981,340) 4,167,401 1,430,145 1,195,897 1,232,071 (439,137) (15,000) (15,000) (96,096) (96,096) (238,849) (238,849) (3,800) 62,000 58,200 - (535,152) (2,000,000) - (650,153) (700,000) (11,530) (108,005) (600,000) 3,600 (271,924) ### (982,278) 614,607 (52,726) (430,000) 157,143 (2,535,152) 1,361,683 (704,405) (1,254,202) 289,024 1,617,249 277,454 (27,634) 305,088 252,643 52,445 36,069 16,376 (150,113) 166,489 1,894,703 277,454 305,088 52,445 16,376 19% 4% 4% 4% 3% 38% 8% 7% 7% 6% 2010 2009 2008 220,053 375,418 379,409 3,387,115 1,051,467 1,260,546 900,897 3,870,146 166,489 2,001,008 835,832 373,802 1,106,022 7,389,172 28,623 10,636,660 11,734,459 10,194,326 10,856,713 12,109,877 10,573,735 ### 1,913,856 1,143,104 3,328 751,366 6,331,964 50,708 300,000 150,000 -480000 5,546,386 300,000 150,000 -540000 4,886,341 ### ### -540000 2,916,883 5,516,386 4,796,341 2,826,883 226,620 255,606 211,186 2,019,957 501,031 1,589,366 52,726 950,627 5,113,707 2,384,379 845,649 2,570,217 91,046 1,118,637 7,009,928 155,000 1,940,993 3,227,527 69,798 2,081,328 ### 7,465,868 5,340,327 7,265,534 7,746,852 10,856,713 12,061,875 10,573,735 2010 2009 2008 11,715,961 (8,631,567) 3,084,394 13,510,284 (9,649,423) 3,860,861 17,312,807 (13,466,065) 3,846,742 (1,705,938) (231,346) 60,919 (30,201) 1,177,828 (1,681,365) 64,901 (56,110) (1,672,574) (2,042,772) ### ### 198,379 (50,059) 1,757,061 (117,783) (218,829) (195,229) 1,060,045 1,969,458 1,757,061 2010 2009 2008 1,060,045 1,969,458 1,757,061 165,535 (28,986) 1,196,594 192,991 44,420 2,206,869 210,408 ### 210,408 1,983,056 3,519,026 (1,386,107) 205,125 (886,744) (215,635) (1,057,208) (87,152) (354,656) (370,474) 307,272 1,157,649 (1,707,579) 89,213 341,722 94,001 (980,851) (344,618) (364,422) (657,310) (1,095,344) 229,379 1,157,649 192,848 ### (603,234) 742,368 1,121,376 (1,086,154) (10,170) 10,170 (189,000) (189,000) (109,400) 90,000 19,400 (168,010) (86,322) (400,000) 60,000 (962,691) 8,230 - 1,742,010 (102,026) ### (540,000) (594,332) (954,461) 1,099,984 137,866 28,623 (22,085) 50,708 (5,570) 56,278 166,489 28,623 50,708 9% 17% 21% 52% Parameters Currenc 2016 2015 2014 2013 2012 STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME Contract revenue Contract costs Gross Profit AED AED AED 100.00% -62.61% 37.39% 100.00% -75.41% 24.59% 100.00% -74.43% 25.57% 100.00% -79.92% 20.08% 100.00% -77.07% 22.93% General and administrative expe AED Finance charges AED Provision for bad and doubtful de AED Other Income AED Provision for zakat AED Profit before management fees AED -21.85% -0.79% -4.39% 1.60% -0.30% 11.67% -8.79% -0.27% -6.96% 0.54% -0.23% 8.88% -12.51% -0.87% -9.07% 0.40% -0.09% 3.43% -16.56% -0.96% 0.00% 0.67% -0.08% 3.15% -18.95% -1.16% 0.00% 1.56% -0.15% 4.23% Management fees AED -1.17% -0.89% -0.34% -0.32% -0.42% Profit for the year AED 10.50% 7.99% 3.09% 2.84% 3.81% 2011 2010 2009 2008 100.00% -76.64% 23.36% 100.00% -73.67% 26.33% 100.00% -71.42% 28.58% 100.00% -77.78% 22.22% -18.89% -1.46% 0.00% 0.49% -0.09% 3.41% -14.56% -1.97% 0.00% 0.52% -0.26% 10.05% -12.45% 0.00% 0.00% 0.48% -0.42% -12.38% -11.80% 0.00% 0.00% 1.15% -0.29% 10.15% -0.34% -1.01% -1.62% -1.13% 3.07% 9.05% 14.58% 10.15%