Mineral Water company

1. Balance sheet.

b. Income statement.

solve:

The report should discuss the following topics:

1. Introduction: Brief history of the company
2. The company Financial Statements for 2020:
   1. Balance sheet.
   2. Income statement.
3. Environment Factors:
   1. Macro-economic Factors of Oman Economy: Economic Growth, Unemployment Rate, GDP, Regulations, etc., for 2021.
   2. Economic Sector Analysis of the company and its main competitor(s).
4. Comparative Analysis of the Balance Sheet for the last 2 years.
5. Common Size Analysis for the Income Statement only for the last year.
6. Profitability Analysis:
   1. ROA.
   2. Profit Margin.
   3. Assets Turnover.
7. ROCE Analysis:
   1. ROE
   2. ROCE.
   3. CEL.
   4. CSL.
8. Risk Analysis:
   1. Quick Ratio (Acid Test Ratio).
   2. Working capital Activity ratio.
9. Long-Term Solvency Risk- Debt Ratios:
   1. L.T. Debt Ratio.
   2. Debt/Equity Ratio.
   3. L.T. Debt/Asset Ratio.
10. Multiple Discriminant Analysis:
    1. Altman's Z-Score.

ANNUAL FINANCIAL STATEMENTS, 31/12/2021 MINERAL WATER Actuals/Omani Rial Audited Consolidated Standalone Consolidated Standalone 31/12/2021 31/12/2021 31/12/2020 31/12/2020 2,682,844 19,707 80,445 2,682,353 19,707 80,445 95,000 2,877,505 2,757,538 18,812 90,732 2,756,766 18,812 90,732 95,000 2.961,310 2.782.996 2.867,082 1,036,901 2,336,573 (403,437) 1,036,901 2.310.195 (405,740) 747,960 2.963.830 (488,560) 747,960 2.948.537 (497,957) 2.941.356 3,223,230 2.970,037 2.970,037 5.753,033 2.941,356 3,223,230 6,090.312 3,198,540 3,198,540 6,159.8.50 5.818.861 Statement of Financial position, Current/ non-current STATEMENT OF FINANCIAL POSITION CONSOLIDATED AND SEPARATE ASSETS NON-CURRENT ASSETS Property, plant and equipment Intangible assets other than goodwill Right-of-use assets Investments in subsidiaries Total non-current assets CURRENT ASSETS Current inventories Trade and other current receivables Cash and bank balances Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners Total current assets Total assets EQUITY AND LIABILITIES EQUITY Issued capital Share premium Statutory reserve Retained earings (accumulated Losses) Total equity attributable to owners of parent Non-controlling interests Total equity LIABILITIES NON-CURRENT LIABILITIES NON-CURRENT PROVISIONS Non-current provisions for employee benefits Total non-current provisions Borrowings, non current Non-current lease liabilities Other non-current financial liabilities Total non-current liabilities CURRENT LIABILITIES CURRENT PROVISIONS Trade and other current payables Borrowings, current Current lease liabilities Current tax liabilities, current Total current liabilities other than liabilities included in disposal groups classified as held for sale Total current liabilities Total liabilities Total equity and liabilities 2,700,304 135,169 478,534 (1,181,224) 2.132.783 1,416 2.134,199 2,700,304 135,169 478,388 (1,112,983) 2,700,304 135,169 478,534 (694,733) 2.619.274 1,267 2.620.541 2,700,304 135,169 478,388 (623,664) 2.200.878 2.690,197 233,485 233,485 967,193 70,444 233.485 233,485 967,193 349.216 349.216 816,737 78,785 337,922 1,582,660 349.216 349,216 816,737 78,785 337,922 1.582.660 70.444 1,271,122 1,271,122 1.218.538 1,086,979 14,400 27,795 2.347,712 2.347,712 3,618,834 1.217.687 1,086,979 14,400 27,795 2.346,861 2.346.861 3.617,983 5.818.861 1.114,168 758,543 14,400 0 1.887,111 1,887,111 3.469.771 1.114.050 758,543 14,400 0 1.886,993 1,886,993 3.469.653 6,159.850 5.753,033 6.090.312 ANNUAL FINANCIAL STATEMENTS, 31/12/2021 MINERAL WATER Income Statement - Function of expense Consolidated 01/01/2021-31/12/2021 // Standalone 01/01/2021-31/12/2021 / Actuals/Omani Rial Audited Consolidated Standalone 01/01/2020-31/12/2020 / 01/01/2020-31/12/2020 PROFIT OR LOSS CONSOLIDATED AND SEPARATE PROFIT (LOSS) Revenue Cost of sales Gross profit 7,256,842 7,211,741 6,849,280 4,365,151 2,484,129 6,768,091 4,365,151 4,613,447 2,643,395 4,591,441 2,620,300 2,402.940 20,965 20,965 999 999 682,121 643,157 528,700 2.081.388 (258,415) 180.281 (438.696) 2,042,140 (261,392) 180,281 (441,673) 47,646 (489,319) (489,319) 1,984,480 131,214 102.600 28.614 518,059 1,973.558 129,682 102,600 27,082 Other income General and administrative expense Selling, distribution and marketing expenses Profit (loss) from operating activities Finance costs Profit (loss) before income tax, continuing operations Income tax expense, continuing operations Profit (loss) from continuing operations Net Profit /(Loss) for the period PROFIT (LOSS), ATTRIBUTABLE TO , Profit (loss), attributable to owners of parent Profit (loss), attributable to non-controlling interests BASIC AND DILUTED EARNINGS PER SHARE BASIC EARNINGS PER SHARE Basic earnings (loss) per share from continuing operations Total basic earnings (loss) per share DILUTED EARNINGS PER SHARE 47,646 (486,342) (486,342) 28,614 27,082 27,082 28,614 (486,491) 149 28,537 77 (0.018) (0.018) (0.018) (0.018) 0.001 0.001 0.001 0.001 ANNUAL FINANCIAL STATEMENTS, 31/12/2021 MINERAL WATER Actuals/Omani Rial Audited Consolidated Standalone Consolidated Standalone 31/12/2021 31/12/2021 31/12/2020 31/12/2020 2,682,844 19,707 80,445 2,682,353 19,707 80,445 95,000 2,877,505 2,757,538 18,812 90,732 2,756,766 18,812 90,732 95,000 2.961,310 2.782.996 2.867,082 1,036,901 2,336,573 (403,437) 1,036,901 2.310.195 (405,740) 747,960 2.963.830 (488,560) 747,960 2.948.537 (497,957) 2.941.356 3,223,230 2.970,037 2.970,037 5.753,033 2.941,356 3,223,230 6,090.312 3,198,540 3,198,540 6,159.8.50 5.818.861 Statement of Financial position, Current/ non-current STATEMENT OF FINANCIAL POSITION CONSOLIDATED AND SEPARATE ASSETS NON-CURRENT ASSETS Property, plant and equipment Intangible assets other than goodwill Right-of-use assets Investments in subsidiaries Total non-current assets CURRENT ASSETS Current inventories Trade and other current receivables Cash and bank balances Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners Total current assets Total assets EQUITY AND LIABILITIES EQUITY Issued capital Share premium Statutory reserve Retained earings (accumulated Losses) Total equity attributable to owners of parent Non-controlling interests Total equity LIABILITIES NON-CURRENT LIABILITIES NON-CURRENT PROVISIONS Non-current provisions for employee benefits Total non-current provisions Borrowings, non current Non-current lease liabilities Other non-current financial liabilities Total non-current liabilities CURRENT LIABILITIES CURRENT PROVISIONS Trade and other current payables Borrowings, current Current lease liabilities Current tax liabilities, current Total current liabilities other than liabilities included in disposal groups classified as held for sale Total current liabilities Total liabilities Total equity and liabilities 2,700,304 135,169 478,534 (1,181,224) 2.132.783 1,416 2.134,199 2,700,304 135,169 478,388 (1,112,983) 2,700,304 135,169 478,534 (694,733) 2.619.274 1,267 2.620.541 2,700,304 135,169 478,388 (623,664) 2.200.878 2.690,197 233,485 233,485 967,193 70,444 233.485 233,485 967,193 349.216 349.216 816,737 78,785 337,922 1,582,660 349.216 349,216 816,737 78,785 337,922 1.582.660 70.444 1,271,122 1,271,122 1.218.538 1,086,979 14,400 27,795 2.347,712 2.347,712 3,618,834 1.217.687 1,086,979 14,400 27,795 2.346,861 2.346.861 3.617,983 5.818.861 1.114,168 758,543 14,400 0 1.887,111 1,887,111 3.469.771 1.114.050 758,543 14,400 0 1.886,993 1,886,993 3.469.653 6,159.850 5.753,033 6.090.312 ANNUAL FINANCIAL STATEMENTS, 31/12/2021 MINERAL WATER Income Statement - Function of expense Consolidated 01/01/2021-31/12/2021 // Standalone 01/01/2021-31/12/2021 / Actuals/Omani Rial Audited Consolidated Standalone 01/01/2020-31/12/2020 / 01/01/2020-31/12/2020 PROFIT OR LOSS CONSOLIDATED AND SEPARATE PROFIT (LOSS) Revenue Cost of sales Gross profit 7,256,842 7,211,741 6,849,280 4,365,151 2,484,129 6,768,091 4,365,151 4,613,447 2,643,395 4,591,441 2,620,300 2,402.940 20,965 20,965 999 999 682,121 643,157 528,700 2.081.388 (258,415) 180.281 (438.696) 2,042,140 (261,392) 180,281 (441,673) 47,646 (489,319) (489,319) 1,984,480 131,214 102.600 28.614 518,059 1,973.558 129,682 102,600 27,082 Other income General and administrative expense Selling, distribution and marketing expenses Profit (loss) from operating activities Finance costs Profit (loss) before income tax, continuing operations Income tax expense, continuing operations Profit (loss) from continuing operations Net Profit /(Loss) for the period PROFIT (LOSS), ATTRIBUTABLE TO , Profit (loss), attributable to owners of parent Profit (loss), attributable to non-controlling interests BASIC AND DILUTED EARNINGS PER SHARE BASIC EARNINGS PER SHARE Basic earnings (loss) per share from continuing operations Total basic earnings (loss) per share DILUTED EARNINGS PER SHARE 47,646 (486,342) (486,342) 28,614 27,082 27,082 28,614 (486,491) 149 28,537 77 (0.018) (0.018) (0.018) (0.018) 0.001 0.001 0.001 0.001