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(300700] Statement of cash flows, indirect method Start Date 2020-01- 01 2020-12- 31 2019-01- 01 2019-12 31 vertical analysis 2020 vertical analysis 2019 1,052,411 1052 411 1,009,819 1.009 819 1540.78% 1540.78% -865% -865% -124% -52% 4% -6% End Date Statement of cash flows, indirect method (abstract) Statement of cash flows (abstract) Cash flows from (used in operating activities abstract] Profit (loss) before zakat and income tax (abstract] Profit (loss) before zakat and income tax from continuing operations Profit (loss) for period before zakat and income tax Adjustments to reconcile profit (loss) before tax to net cash flows (abstract] Adjustments for depreciation and impairment (reversal of impairment) of property, plant and equipments Adjustments for finance costs Adjustments for impairment loss (reversal of impairment loss) recognized in statement of Income Adjustments for gain (loss) on disposal of property, plant and equipment Adjustment for provision for slow moving items and inventory shortage Adjustment for provision of employees' terminal benefit Other adjustments to reconcile profit (loss) before tax to net cash flows Total adjustments to reconcile profit (Loss) before tax to net cash flows Operating cash flow before working capital changes Adjustments for working capital changes (abstract Adjustments for decrease (increase) in inventories Adjustments for decrease (increase) in trade accounts receivable, net Adjustments for decrease (increase) in prepayment Adjustments for increase (decrease) in trade accounts payable Adjustments for increase (decrease) in accrued expenses Other adjustments for working capital changes Net increase (decrease) due to working capital changes Net cash flows from (used in) operations Other inflows (outflows) of cash classified as operating activities (abstract] Interest paid, classified as operating activities Zakat paid, classified as operating activities Other inflows (outflows) of cash classified as operating activities Total other inflows (outflows) of cash, classified as operating activities 156,863 48.478 4,022 -2,459 9.704 21876 -7,642 235 760 1.288,171 145.051 61.176 -4,798 7.372 -8,300 18,197 7,753 211.707 1.221,526 229.65% 70.97% 5.89% -3.60% 14.21% 32.03% -11.19% 345.16% 1885.94% -16% -7% -181% -1046% 166% 2% -57,604 30,814 26,376 159,963 15.991 859 176,399 1.464,570 - 193.986 1,018 -1.802 14,648 8,371 10,626 -161.125 1,060 401 -84.33% 45.11% 38.62% 234.19% 23.41% 1.26% 258.26% 2144.19% -13% -7% -9% 138% -908% 32.570 18,698 - 16,535 -67,803 45282 16,589 -25.690 -87.561 47.68% 27.37% -24.21% -99.27% -39% -14% 22% 75% -39% -14% 22% 75% -833% 1.050 79,567 16,330 684 -94,163 1.54% 116.49% 23.91% 1.00% -137.86% -13% -72% -31% 0% 90% -57% Other inflows outflows) of cash, classified as operating activities (abstract Interest paid, classified as operating activities 32,570 45,282 47.68% Zakat paid, classified as operating activities 18,698 16,589 27.37% Other inflows outflows) of cash, classified as operating activities -16,535 -25.690 -24.21% Total other inflows (outflows) of cash, classified as operating activities -67,803 -87,561 -99.27% Net cash flows from (used in) operating activities 1.396,767 972.840 2044.93% Cash flows from (used in) investing activities (abstract) Proceed from sales of property, plant and equipment 14,920 Purchase of property, plant and equipment 84,160 Expenditure on investment property under construction 36,082 Other inflows (outflows) of cash, classified as investing activities 422 Net cash flows from (used in) investing activities -104,900 Cash flows from (used in) financing activities (abstract) Proceeds from debt securities, term loans, borrowings, sukuks and murabahas 66,527 Repayment of debt securities, term loans, borrowings, sukuks and murabahas 241,527 353.61% Repayments of finance lease liabilities 69.798 72.681 102.19% Dividends paid (other than to non-controlling interest), classified as financing activities 924.000 978,000 1352.78% Net cash flows from (used in) financing activities -1.235,325-984,154 -1808.57% Net increase (decrease) in cash and cash equivalents 68,304 -116.759 100.00% Note: Vertical analysis of cash flow 2019 and 2020: Each line as a percent of the net increase (decrease) in cash and cash equivalents. Requirement: A- Based on the vertical analysis of two concessive years, evaluate the results of the Analysis by clarifying the strengths and weaknesses. B- Provide recommendations based on the analysis and a solution to overcome the issues and weaknesses identified. -62% -838% 843% 100% (300700] Statement of cash flows, indirect method Start Date 2020-01- 01 2020-12- 31 2019-01- 01 2019-12 31 vertical analysis 2020 vertical analysis 2019 1,052,411 1052 411 1,009,819 1.009 819 1540.78% 1540.78% -865% -865% -124% -52% 4% -6% End Date Statement of cash flows, indirect method (abstract) Statement of cash flows (abstract) Cash flows from (used in operating activities abstract] Profit (loss) before zakat and income tax (abstract] Profit (loss) before zakat and income tax from continuing operations Profit (loss) for period before zakat and income tax Adjustments to reconcile profit (loss) before tax to net cash flows (abstract] Adjustments for depreciation and impairment (reversal of impairment) of property, plant and equipments Adjustments for finance costs Adjustments for impairment loss (reversal of impairment loss) recognized in statement of Income Adjustments for gain (loss) on disposal of property, plant and equipment Adjustment for provision for slow moving items and inventory shortage Adjustment for provision of employees' terminal benefit Other adjustments to reconcile profit (loss) before tax to net cash flows Total adjustments to reconcile profit (Loss) before tax to net cash flows Operating cash flow before working capital changes Adjustments for working capital changes (abstract Adjustments for decrease (increase) in inventories Adjustments for decrease (increase) in trade accounts receivable, net Adjustments for decrease (increase) in prepayment Adjustments for increase (decrease) in trade accounts payable Adjustments for increase (decrease) in accrued expenses Other adjustments for working capital changes Net increase (decrease) due to working capital changes Net cash flows from (used in) operations Other inflows (outflows) of cash classified as operating activities (abstract] Interest paid, classified as operating activities Zakat paid, classified as operating activities Other inflows (outflows) of cash classified as operating activities Total other inflows (outflows) of cash, classified as operating activities 156,863 48.478 4,022 -2,459 9.704 21876 -7,642 235 760 1.288,171 145.051 61.176 -4,798 7.372 -8,300 18,197 7,753 211.707 1.221,526 229.65% 70.97% 5.89% -3.60% 14.21% 32.03% -11.19% 345.16% 1885.94% -16% -7% -181% -1046% 166% 2% -57,604 30,814 26,376 159,963 15.991 859 176,399 1.464,570 - 193.986 1,018 -1.802 14,648 8,371 10,626 -161.125 1,060 401 -84.33% 45.11% 38.62% 234.19% 23.41% 1.26% 258.26% 2144.19% -13% -7% -9% 138% -908% 32.570 18,698 - 16,535 -67,803 45282 16,589 -25.690 -87.561 47.68% 27.37% -24.21% -99.27% -39% -14% 22% 75% -39% -14% 22% 75% -833% 1.050 79,567 16,330 684 -94,163 1.54% 116.49% 23.91% 1.00% -137.86% -13% -72% -31% 0% 90% -57% Other inflows outflows) of cash, classified as operating activities (abstract Interest paid, classified as operating activities 32,570 45,282 47.68% Zakat paid, classified as operating activities 18,698 16,589 27.37% Other inflows outflows) of cash, classified as operating activities -16,535 -25.690 -24.21% Total other inflows (outflows) of cash, classified as operating activities -67,803 -87,561 -99.27% Net cash flows from (used in) operating activities 1.396,767 972.840 2044.93% Cash flows from (used in) investing activities (abstract) Proceed from sales of property, plant and equipment 14,920 Purchase of property, plant and equipment 84,160 Expenditure on investment property under construction 36,082 Other inflows (outflows) of cash, classified as investing activities 422 Net cash flows from (used in) investing activities -104,900 Cash flows from (used in) financing activities (abstract) Proceeds from debt securities, term loans, borrowings, sukuks and murabahas 66,527 Repayment of debt securities, term loans, borrowings, sukuks and murabahas 241,527 353.61% Repayments of finance lease liabilities 69.798 72.681 102.19% Dividends paid (other than to non-controlling interest), classified as financing activities 924.000 978,000 1352.78% Net cash flows from (used in) financing activities -1.235,325-984,154 -1808.57% Net increase (decrease) in cash and cash equivalents 68,304 -116.759 100.00% Note: Vertical analysis of cash flow 2019 and 2020: Each line as a percent of the net increase (decrease) in cash and cash equivalents. Requirement: A- Based on the vertical analysis of two concessive years, evaluate the results of the Analysis by clarifying the strengths and weaknesses. B- Provide recommendations based on the analysis and a solution to overcome the issues and weaknesses identified. -62% -838% 843% 100%