I want to find the acid test ratio which is quick assets/current liabilities and the dividend pay-out ratio which is dividend per share/earnings per share for those two companies with an analysis.
ALMARAI COMPANY A SAUDIJOINT STOCK COMPANY CONSOLIDATED STATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED 31 DECEMBER 2018 Notes For the year ended 31 December 2018 2017 SAR '000 SAR000 Revenue Cost of Sales Gross Profit Selling and Distribution Expenses General and Administration Expenses Other Expenses, net Impairment Reversal /(Loss) on Financial Assets Operating Profit Exchange Gain, net Finance Cost.net Share of Results of Associates and Joint Venture Profit before Zakat and Income Tax Zakatand Foreign Income Tax Profit for the year 13.722.797 (8.277435) 5.445.362 (2,330,916) (376,475) (301299) 24684 2.461356 29524 (407.747) (5.413) 2,077.720 070.498) 2,007222 13.935.532 (8.351893) 5,583.639 12.343,046) (397,339) (211.070 (48.833) 2,583,350 7,094 (401254) 13.018 2.202.208 (42.245) 2,159.963 Profit/(Loss) for the year attributable to Shareholders of the Company Non-Controlling Interests 2.008.869 (1647) 2007 222 2,182.286 (22.323) 2.159.963 Earnings per Share (SAR), based on Profit for the year attributable to Shareholders of the Company - Basic Diluted The accompanying notes 1140 for an integral part of these Consolidated Financial Statements. These Consolidated Financial Statements were authorised for issue by the Board of Directors, on behalf of the Shareholders.on 14 Jumada Al-Awwal 140AH (20 January 2019) and signed on its behalf by ALMARAI COMPANY A SAUDI JOINT STOCK COMPANY CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2018 Notes As at 31 December 2018 2017 SAR 000 SAR 000 ASSETS Non Current Assets Property, plant and Equipment Intangible Assets and Goodwill Biological Assets Investments in Associates and Joint Venture Equity Investment Prepayments Dofomed Tax Assos Derivative Financial Instruments 22.606,542 1.038,371 166.566 204 102624 67,059 11488 19.747 25 212601 22,401692 1046,607 1281 342 129.429 90.711 74.558 39.925 16.808 25,083.073 Current Assets Inventories Biological Assets Trade Receivables. Prepayments and Other Receivables Derivative Financial Instruments Cash and Bank Balances 3.874,193 98 439 1929.949 20336 1,182,902 7,105.819 32 318,420 3.121.903 87,321 1702 375 9.480 1891697 6,812,776 31.895.849 TOTAL ASSETS EQUITY Share Capital Statutory Reserve Treasury Shares Other Reserves Retained Earnings Equity Attributable to Shareholders Perpetual Sukuk Equity Attributable to Equity Holders of the Company Non Controlling Interests TOTAL EQUITY 10.000.000 2049.304 (593.567) (5.20 5001 2.991.559 13.926796 10.000.000 1848.418 (453.1561 (609,135) 1998 246 12784373 1200.000 14.434.373 396 867 148811240 13.926,796 589,194 14 515.990 Non-Current Liabilises Long term Loans 11651970 10,543,125 Employee Retirement Benefits 699.325 621536 Derivative Financial Instruments 7101 30.729 Deferred Tax Liabilities 32.967 8060 12.396.363 11.243.500 Current Liabilities Bank Overdrafts 19321 255.585 Short-term Loans 2,010,294 2003.403 Zakat and Income Tax Payable 316064 272.906 Trade and Other Payables 2.874,066 3222.490 Derivative Financial instruments 26.322 11725 5,406,067 5.771,109 TOTAL LIABILITIES 17,802,430 17,014,609 TOTAL EQUITY AND LIABILITIES 32,318.420 31.895,849 The accompanying notes 1 40 form an integral part of these Consolidated Financial Statements. These Consolidated Financial Statements were authorised for issue by the Board of Directors, on behalf of the Shareholders, on Jumada Al-Awwal 1440 AH (20 January 2019) and signed on its behalf by - Paul Gay Chief Financial Officer Georges P. Schorderet Chief Executive Officer HH Prince Sultan Bin Mohammed Bin Saud Al Kabeer Chairman The National Agricultural Development Company (NADEC) A Saudi Joint Stock Company Statement of Financial Position as at 31 December 2018 31 December 31 December 2017 SAR Note Assets Non-Current Assets Property, Plant and Equipment Capital Work in Progress Biological Assets Intangible Assets Equity Investment at FOCI Prepayments Total Non-Current Assets Current Assets Biological Assets Inventory Biological Assets - Held for Sale Trade Receivables, Prepayments and Other Receivables Cash and Bank Balances Total Current Assets Total Assets 2,142,232,958 194,810,072 514.294,402 8,003,696 8,249,000 2,404,286 2,869,994,414 2,313,655,521 210,071,810 482,372,981 9.566.440 4,324,000 2,712,537 3,022,703,289 42,083,210 558,116,967 22,026,090 435,093,240 35,219,477 1,092,538,984 3,962,533,398 34,698,907 632,157,879 22,525,130 341,344,197 40,719,547 1,071,445,660 4,094,148,949 Shareholders' Equity and liabilities Shareholders' Equity Share Capital Statutory Reserve Other Reserve Retained Earnings Total Shareholders' Equity 847,000,000 180,673,185 19,113,701 199,466.374 1,446,253,260 847,000,000 180,499,041 180,787) 397,899,078 1.425,317 332 658,517,932 6,726,369 164,818,261 330,062,562 1.073,893,414 15,773,301 166,876,242 1,256,542,957 Non-Current Liabilities Murabaha Long Term Loans Deferred Income Employee Benefits Obligation Total Non-Current Liabilities Current Liabilities Trade and Other Payables Murabaha Short term Loans Murabaha and Long-Term Loans Current Portion Dividend Payables Provision for Zakat Total Current Liabilities Total Liabilities Total Shareholders' Equity and abilities 442,393,892 754,892,275 420,990,497 33,618,115 34 322,797 1,686, 217,576 2,515,280,138 3,962.533,398 404,886,418 491 364 358 450,617,496 33,842,272 31,578,116 1,412,258,660 2.668.831.617 4,096,148,949 The National Agricultural Development Company (NADEC) A Saudi Joint Stock Company Statement of Profit or loss for the year ended 31 December 2018 falec 31 December 31 December 2018 SAR 2017 Note SAR 2,032,483,459 (1,301,399,725) 731,083,734 (548,304,184) (100,172,338; 1530,565) 15,545,111 Revenue Cost of Sales Gross Profit Selling and Distribution Expenses General and Administrative Expenses Impairment losses on Trade Receivables Other Income.net impairment losses on Property. Plant and Equipment Total Expenses Operating Profit Face cost Profit before Zakat Zakat Profit for the period 2,096,026,044 (1,320.946.011) 775,000,000 (525,577,659) (119,033,145) (6,679,759) 1,158,922 (52 674,671) 702,305,312) 72,273,688 (67,598,620 4,675,068 (2.933,628) 1,741,440 633,456,976 97,622,758 159.9175011 37,705.257 2,236,154 39,941,421 Earnings per share Profit for the period attributable to ordinary shareholders Basic and Olluted 12 1.241.440 39,949,421 0.47 The accompa g noles 1 to 35 are an integral part of these financial statements These financial statements appearing on pages (6) to (45) were approved by the Board of Directors and were signed on its behalf by No Syed Mohammad Naseer All Chief Financial Officer Eng. Abdulaziz Bin Mohamad A Babtain Chief Executive Officer Hamed Alluber Cirman
