Make a financial analysis for the listed Saudi L'azurde Company for the last two years 2019-2018, with writing the analysis for each ratio . Financial ratios to be analyzed for the last two years: 1- Current ratio 2- Cash ratio 3- Fast ratio 4- Accounts receivable turnover rate 5- Storage turnover rate 6- Debt rate 7- The rate of return on assets 8- Rate of return on equity

L'AZURDE COMPANY FOR JEWELRY AND ITS SUBSIDIARIES (A SAUDI JOINT STOCK COMPANY) CONSOLIDATED STATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED 31 DECEMBER 2019 Notes 31 December 2019 SAR 31 December 2018 SAR REVENUE Gold Operations 32 32 1,495,209,023 481,204,711 1,976,413,734 1,505,917472 406.445,323 1,912,362,795 (1,495,209,023) (193.394,537) (1,505,917,472) (162.368.950) 22 287,810,174 244,076,373 23 24 10 (179,936,203) (43,373,761) (17,764,780) 46,735,429 (131,809,933) (42,339,004) 69,927,436 COST OF REVENUE Gold Operations GROSS PROFIT OPERATING EXPENSES Selling and marketing expenses General and administrative expenses Impairment of inventories OPERATING PROFIT OTHER EXPENSES Other income (expenses) net Finance costs - net NET (LOSSY PROFIT BEFORE ZAKAT AND TAX Zakat Income tax NET (LOSSY PROFIT FOR THE YEAR NET (LOSSY PROFIT FOR THE YEAR ATTRIBUTABLE TO: Equity holders of the Parent Company 25 26 1,012,214 (50,872,646) (3,125,103) (4,358,152) (35.593.722) 29.975362 27 27 (11,306,499) (3,116,048) (17.547.540 (10,718,836) (1.590,788) 17,665,938 (17.547530) 17.665,938 (LOSSY EARNINGS PER SHARE: Basic Diluted 28 28 (0.41) (0.40 0.41 041 I floden Aymns Gamil Sella Chidine Sebeh Almbayyed Chief Financial Officer Chief Brecutive Officer Authorized Board Member The annexed notes from I - 36 form an integral part of these Consoliduted Financial Statements L'AZURDE COMPANY FOR JEWELRY AND ITS SUBSIDIARIES (A SAUDI JOINT STOCK COMPANY) CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2019 Notes 31 December 2019 SAR 31 December 2018 SAR 92,114,655 7 8 9 87,426,984 48,574,644 140,658,956 1,562-326 278,252,910 142,414,707 1.075.452 235,604,814 10 11 12 858,623,747 665,257,301 59,351,040 99,974,368 53,575,209 1,736,781,665 788,855,739 570,488,664 39,123,127 101,528,790 47.733,037 1,547,729,357 13 2,015.034,575 1,783,334,171 ASSETS Non-Current Assets Property and equipment Right-of-use-assets Intangible assets and goodwill Other non-current assets Total Non-Current Assets Current Assets Inventaries Accounts receivable Other current assets Cash margins Cash and cash equivalents Total Current Assets TOTAL ASSETS EQUITY AND LIABILITIES Equity Share capital Statutory reserve Retained eamings Foreign currency translation reserve Total Equity Liabilities Non-Current Liabilities Long term murabaha facility Employees' end of service benefits Lease liabilities Deferred tax liability Long term payable Total Non-Current Liabilities Current Liabilities Accounts payable and other current liabilities Current portion of long-term murabaha facility Current portion of lease liabilities Short-term murabahe facilities Zakat and income tax liability Total Current Liabilities 14 15 430,000,000 22,186,724 132,123,563 (166,099 226) 418,211,061 430,000,000 22,186,724 149,927,579 (1 76.028,276 426,085,527 15 17 8 18 33 75,000,000 29,334,858 22,631,499 1,403,075 51,375,237 179,744,669 94,000,000 32,645.186 982,726 50,600.305 178,228, 217 50.194,990 14,000,000 19 16 8 20 236,812,062 19,000,000 21,251,209 1,117,990,648 22,024.926 1,417,078,845 1,091,731,614 23,093,823 1.179.020,427 Total Liabilities 1.596,823,514 1.357 248,644 TOTAL EQUITY AND LIABILITIES 2,015,034,575 1,783,334,171 (flocken za Ayman Cami Selim Chidiac Sabah Alipoayyed Chief Fipancial Officer Chief Excutive Officer Kuthorized Board Member Je rexed notes froen 1 - 36 form an integral part of these Consolidated Financial Statements