NOTE : No Answer will be accepted without supporting calculations (wherever applied ). Attach a separate sheet of paper, if necessary. Q-1 How much was the Net Profits for the Year ended December 31, 2019? Q-2 How Much was the Net Profits for the Year ended December 31, 2018? Q-3 How much Zakat they have paid on the Income of 2019 ? (Calculations are required) Q-4 How much Zakat they have paid on the Income of 2018 ? (Calculations are required) Q-5 What was the Zakatable Base of Al-Marai Company in the years 2018 & 2019 ? (Calculations are required) Highlights 2018 Total Sales (SAR million) Net Profit (SAR million) 2018 13.723 2018 2,009 2017 2,182 2017 2016 2016 13,936 14,339 12.500 13.000 13.500 14.000 14,500 15,000 2.148 1.950 2,000 2,050 2.100 2.50 2.200 Operating Cash Flow (SAR million) Free Cash Flow (SAR million) 2018 3,558 2018 1.217 2017 4,614 2017 1,304 2016 4.473 2016 (509) -1,000 500 3.500 3.750 4.000 4.250 4,500 4.750 0 500 1,000 1.500 CAPEX (SAR million) Total Head Count 2018 1.959 2018 42.971 2017 2.850 2017 42,664 2016 4.451 2016 44.555 0 1,000 2,000 3,000 4,000 5,000 42,500 43,000 43,500 44,000 44.500 45,000 Highlights 2019 Total Sales (SAR million) 2019 351 2013 15 2017 19 Almarai's management and staff focused on building a dynamic future for the business Operating Cash Flow (SAR million) 2019 472 200 3665 Our purpose Our purpose is simple to deliver on our promise of Quality you can trust Our commitment to the people and consumers of the Middle East is unwavering We w..continue to deliver nutritious and high-quality food and beverages across the markets in which we operate and grow CAPEX (SAR million 2019 165 1959 2017 290 Net Profit SAR million) Read out 2019 Annual Report on https://annualreport almaral.com/ 2019 180 2017 2.3 Free Cash Flow (SAR million) 2019 2601 1312 2017 1304 AC ar Total Head Count 2010 42 3 2011 42.971 2007 Prototho Shodnoho ho Strategic Report Governance Financial Statements Consolidated Statement of Financial Position as at 31 December 2018 December 2018 2017 NetSAROSAR 500 ASSETS Non Current Assets Property Plantandout 222606542 222 nagble And Good LO LOT BAN 9 156 04 Investment in Associates and eventure 204 139429 Equity Investing Prepayment 67.00 24550 Detened Tax Assets Derivative Finance 35 6. 2.212.601 2.383.022 Current Assets Ini 3,193 2011 fotogale 4 12 Tradece. Payment and Carees Devonuments 20.336 Cashanda 16 12.902 7. G7 TOTAL ASSETS 29 430 H 14 EQUITY Share Capit 10.000.000 500.000 Statutory Reserve 204 304 TROS 9254 JOSE Other Reserves 20 000 LOS Foned Egg 2.95 34 Equity Attributable to shareholders 13.98.76 12.754123 Perpetua SAUR LOODOC Equily Attributable to Equay Holders of the Company 37 144,173 Non Container M TOTAL EQUITY 54.36.990 Non Curreres Long Los 25.990 1954 Employees MS Darwinanciare 7301 107 Defend Taxis 3 06 363 1500 CurrentLisbites ar Ort U 17.01 Shonorm Loan 02.09.254 and income To Partie 23 IND Trade and that 202014 133710 Deriverancis 15 SOY 17211 TOTALLIATILITIES 102430 170MGO TOTAL EQUITY AND LIABILITIES 12.31.40 125.345 The accompanying to 40tomanegrated Financial Statement. The Conca were there for issue by the Board of Directors on behalf of the Sharon 14 dumada ADAM 20 January 20 and gradon behalf by Paul Louis Gay Georges Psichorderet Butani Mohammed Chief Financial Chavein bin Saud Al Kubre 112 Paul Louis Gay Chantal Georges Schordere Die Olio Sultan Mohamed Din Gut Al Ka 112 Aimara Annual Report 2018 Consolidated Statement of Profit or Loss for the year ended 31 December 2018 For the year ended December 2018 2017 Notes SAR 100 SAR 000 31 222 258.277435 KA Ray Cost of Sale Gross Protet Being and Diction Expres General Admin Expenses Other Expenses Incament Revalio on Pinanci Operating Prote Exchange Cancel Finance Court Share auto Associates and one Profit before Zakat and income Tax Zaketard Forgonetas Profil for the year Profit/Loss) for the year annbustieto Shareholders of the Company Non Controlleret 130.0 240 336.47% 001298 24.64 2.461.54 7.094 407.27 . 10 2077720 CO 453 2.00 222 2.59.561 212 2.000 164 2.002222 2 Enringe per SSARIO Protothe year be le Sole Con 1:57 Duted 30 The comparing te onto the Cound Finance Comedian were bored for by the Board of Director on belofte Sharon St.AH.00.20 do bhailty Paul-Louis Gay Georges P. Scherderet Sultan Mohammed Cheriano Ote O Exotic tin Sud Alber Can Strategc Report Governance Financial Statements Consolidated Statement of Comprehensive Income for the year ended 31 December 2018 For the year ended December 2011 2007 SAR 000 SAR 000 2.097.222 Notes 10 193 2012 RS 14014 Profit for the year lems that will not be reclassified to profit or loss Acean Endar Service Bratis Change in the Far Value guy Investmesugh PVOGI Setement of Cash Flow Hedges transferred to eventory: PPE Items that are or may be reclassified subsequently to profit or less Foreign Currency Translation Differences Foreign Currency Translation Direce Dutton on Disposal invest in Movement in value on Cash Flow Hedge Setlement of Cash Flow Herred to Protoros Changin Fair. Available for Sale in Share On or Comprehensive Income/tLossi Asos Or Comprehensive income for the year, net of Income Tee Total Comprehensive Income for the year Total Comprehensive Income/Loss for the year tributable to Shareholders of the Company NonCentroting interna 38.52 28 12 557 7950 3335 2. 20. 2649 0:49 BE 2.0064812205 The accompanying not to form a terra e Condheid www.autodorise by the Board of Director on behalf of the Serton 14 Jadi Al OAR 200 und signed on its betty Pillows Gay Georges Schordered Sultan bin Mohamed Chief Financial Office Chelter in Saud Al Kabeer C 114 Amaral Annual Report 2018 1:13 PM 74% 325 69 Almarai_AR2018_8m... Notes to the Consolidated Financial Statements continued for the year ended 31 December 2018 22. DEFERRED TAX continued Deferred tax liability of SAR 380 mil relates to be temporary differences arising on Property Purtand Equipment. This includes SAR 23 milion on the fair valuation nutrient of land amounting to SAR & Imion carried out at the time of business combination of its subsidiaries in Argentina being the temporary difference between the carrying amount of land for financial reporting purposes and the amount used torton Pos 2012 SAR 000 SAR300 Liability to intered tratton comprong importerences told in Aeoliad do 2003 2 23. ZAKAT AND FOREIGN INCOME TAX 2012 SAR 200 SAR 100 10. Zakat Proville Foreign conte To Powstone 232 IND 22.00 231 Zakat Provision Zakat is charged at the higher of net adjusted income or Zakat buse as required by the General Autoritve Zakat and Tax (GAZT)In the current year, the charge is based on the adjusted income method for Aimar Company including HADCO while Zakat charge for MFI is calculated based on Zlatban 200 SAR 000 SR500 25. Opening Dance Closing aan 2542 The Company has fedes consolidated Zakat returns for the years up to 2017 and statisties accordingly The Zakat sementave been agreed with the GAZT for all the year 2006 During the year the Group received assessment orders for Almari Company and for the years 2007.2011 2009 205 respectively The Group has formally submitted peale to the Preliminary Objection Committee POC gaat both orders Management believes that the settlement of the open years assessments will not result in material aditional amounts that are already recorded in the Consolidated Financial Statements HADCOs filed s Zakaf returns for your uplo 2005 and has settled is Zbies according The Zil metsave been agreed with the GAZT for all years up to 2002 2003 2005 Zaluaretums are under review by the GAZT From 2009 onwarda HADCOs not required to filesorterature results are included in the Company's Consolidated Zakat return 160 22 161 of 180 sion 200 SAR900 16.67 170 2020 2012 SAR 000 28 420 Opening balance Charge for the Year Payment Closing Balance 671 Foreign subsidiaries have led their tax returns for all years up to 2017 and see their faxines accordingly While all the returns have been filed final assessments are pending for certain years. The cariestyear open for assessment is 2011 and the latest year assessed is 2013 24. TRADE AND OTHER PAYABLES 2011 2001 SAR300 SAR 000 Trade Payable-Third Pare 156410 Partes de nome Accued Expenses 105790 330533 Payments NO Going Balance 21 3327490 Management considers that the carrying amount of trade payables approcomatos to the trvale The average credit period taken for trade purchases is 66 days 2017 73 days Accrued expenses include leaves obligation amounting to SAR 203 million 2017 SAR 1138 milion Other payables include unrecoged portion of government grants related to inventories held at the reporting date 25. COST OF SALES 2017 SAR900 SAA 000 Material Consumed Government 2009 Employee Coats 1632995 Depreciation of Property. Plant and Equipment 1403 1267645 Repairs and Maine Depreciation of Bological Assets 39334 295927 Telephone and Electroly 2819 Vaccines and Drugs 139.680 U1 Crates and Pales Consumed 0.72 10.500 Rent Amortation of Salware License 30 Shared-Based Payment Experte LES 5.436 Gain Arising from Change intervals costo allo Cres 1977 Other Expenses Less Appreciation de Biological 161 Strategic Report Governance Financial Statements Notes to the Consolidated Financial Statements continued 23 161 of 180 sion 2017 SAR 000 SAR500 1667 170 2020 Opening Balance Charge for the Year Payment Closing Balance 41 1671 Foreign subsidiaries have led their tax returns for all yours up to 2017 and settled the taxibles accordingly While all the returns have been tiled final assessmento arepending for certain years. The cariestyear open for assessment is 2011 and the latest year assessed is 2013 24. TRADE AND OTHER PAYABLES 2001 SAR300 SAR 000 Trade Payable-Third Parse 6133 Partes del nom Acord Expenses 1053 3533 Payments Gong Balance 2D 1227430 Management considers that the carrying amount of trade payable approaches to their trvale The average credit period taken for trade purchases is 66 days 2017.73 days Accrued expenses include leaves obligation amounting to SAR 2203 milion (2017 SAR 1138 milion Other payables include unrecognised portion of government grants related to inventorios held at the reporting date 25. COST OF SALES 2012 SAR900 SAR 100 Material Consumed 12.064 42 Government Grants 20:00 Employee Cosbe 14229 1955 Depreciation of Property. Plantand Equipment 14037 1267545 Repairs and Maine 4925 492 Depreciation of Bological Assets 39330 Telephone and Electroly Vaccines and Druge 129.5 UL Cras and Pals Commed 072 10503 Rent Amortisation of Satware Licen Shared Based Payment Experte 5.436 Quin Arising from Changes in tara cu el mes Other Expert Appreciation of Biological 161 Strategic Report Governance Financial Statements Notes to the Consolidated Financial Statements continue NOTE : No Answer will be accepted without supporting calculations (wherever applied ). Attach a separate sheet of paper, if necessary. Q-1 How much was the Net Profits for the Year ended December 31, 2019? Q-2 How Much was the Net Profits for the Year ended December 31, 2018? Q-3 How much Zakat they have paid on the Income of 2019 ? (Calculations are required) Q-4 How much Zakat they have paid on the Income of 2018 ? (Calculations are required) Q-5 What was the Zakatable Base of Al-Marai Company in the years 2018 & 2019 ? (Calculations are required) Highlights 2018 Total Sales (SAR million) Net Profit (SAR million) 2018 13.723 2018 2,009 2017 2,182 2017 2016 2016 13,936 14,339 12.500 13.000 13.500 14.000 14,500 15,000 2.148 1.950 2,000 2,050 2.100 2.50 2.200 Operating Cash Flow (SAR million) Free Cash Flow (SAR million) 2018 3,558 2018 1.217 2017 4,614 2017 1,304 2016 4.473 2016 (509) -1,000 500 3.500 3.750 4.000 4.250 4,500 4.750 0 500 1,000 1.500 CAPEX (SAR million) Total Head Count 2018 1.959 2018 42.971 2017 2.850 2017 42,664 2016 4.451 2016 44.555 0 1,000 2,000 3,000 4,000 5,000 42,500 43,000 43,500 44,000 44.500 45,000 Highlights 2019 Total Sales (SAR million) 2019 351 2013 15 2017 19 Almarai's management and staff focused on building a dynamic future for the business Operating Cash Flow (SAR million) 2019 472 200 3665 Our purpose Our purpose is simple to deliver on our promise of Quality you can trust Our commitment to the people and consumers of the Middle East is unwavering We w..continue to deliver nutritious and high-quality food and beverages across the markets in which we operate and grow CAPEX (SAR million 2019 165 1959 2017 290 Net Profit SAR million) Read out 2019 Annual Report on https://annualreport almaral.com/ 2019 180 2017 2.3 Free Cash Flow (SAR million) 2019 2601 1312 2017 1304 AC ar Total Head Count 2010 42 3 2011 42.971 2007 Prototho Shodnoho ho Strategic Report Governance Financial Statements Consolidated Statement of Financial Position as at 31 December 2018 December 2018 2017 NetSAROSAR 500 ASSETS Non Current Assets Property Plantandout 222606542 222 nagble And Good LO LOT BAN 9 156 04 Investment in Associates and eventure 204 139429 Equity Investing Prepayment 67.00 24550 Detened Tax Assets Derivative Finance 35 6. 2.212.601 2.383.022 Current Assets Ini 3,193 2011 fotogale 4 12 Tradece. Payment and Carees Devonuments 20.336 Cashanda 16 12.902 7. G7 TOTAL ASSETS 29 430 H 14 EQUITY Share Capit 10.000.000 500.000 Statutory Reserve 204 304 TROS 9254 JOSE Other Reserves 20 000 LOS Foned Egg 2.95 34 Equity Attributable to shareholders 13.98.76 12.754123 Perpetua SAUR LOODOC Equily Attributable to Equay Holders of the Company 37 144,173 Non Container M TOTAL EQUITY 54.36.990 Non Curreres Long Los 25.990 1954 Employees MS Darwinanciare 7301 107 Defend Taxis 3 06 363 1500 CurrentLisbites ar Ort U 17.01 Shonorm Loan 02.09.254 and income To Partie 23 IND Trade and that 202014 133710 Deriverancis 15 SOY 17211 TOTALLIATILITIES 102430 170MGO TOTAL EQUITY AND LIABILITIES 12.31.40 125.345 The accompanying to 40tomanegrated Financial Statement. The Conca were there for issue by the Board of Directors on behalf of the Sharon 14 dumada ADAM 20 January 20 and gradon behalf by Paul Louis Gay Georges Psichorderet Butani Mohammed Chief Financial Chavein bin Saud Al Kubre 112 Paul Louis Gay Chantal Georges Schordere Die Olio Sultan Mohamed Din Gut Al Ka 112 Aimara Annual Report 2018 Consolidated Statement of Profit or Loss for the year ended 31 December 2018 For the year ended December 2018 2017 Notes SAR 100 SAR 000 31 222 258.277435 KA Ray Cost of Sale Gross Protet Being and Diction Expres General Admin Expenses Other Expenses Incament Revalio on Pinanci Operating Prote Exchange Cancel Finance Court Share auto Associates and one Profit before Zakat and income Tax Zaketard Forgonetas Profil for the year Profit/Loss) for the year annbustieto Shareholders of the Company Non Controlleret 130.0 240 336.47% 001298 24.64 2.461.54 7.094 407.27 . 10 2077720 CO 453 2.00 222 2.59.561 212 2.000 164 2.002222 2 Enringe per SSARIO Protothe year be le Sole Con 1:57 Duted 30 The comparing te onto the Cound Finance Comedian were bored for by the Board of Director on belofte Sharon St.AH.00.20 do bhailty Paul-Louis Gay Georges P. Scherderet Sultan Mohammed Cheriano Ote O Exotic tin Sud Alber Can Strategc Report Governance Financial Statements Consolidated Statement of Comprehensive Income for the year ended 31 December 2018 For the year ended December 2011 2007 SAR 000 SAR 000 2.097.222 Notes 10 193 2012 RS 14014 Profit for the year lems that will not be reclassified to profit or loss Acean Endar Service Bratis Change in the Far Value guy Investmesugh PVOGI Setement of Cash Flow Hedges transferred to eventory: PPE Items that are or may be reclassified subsequently to profit or less Foreign Currency Translation Differences Foreign Currency Translation Direce Dutton on Disposal invest in Movement in value on Cash Flow Hedge Setlement of Cash Flow Herred to Protoros Changin Fair. Available for Sale in Share On or Comprehensive Income/tLossi Asos Or Comprehensive income for the year, net of Income Tee Total Comprehensive Income for the year Total Comprehensive Income/Loss for the year tributable to Shareholders of the Company NonCentroting interna 38.52 28 12 557 7950 3335 2. 20. 2649 0:49 BE 2.0064812205 The accompanying not to form a terra e Condheid www.autodorise by the Board of Director on behalf of the Serton 14 Jadi Al OAR 200 und signed on its betty Pillows Gay Georges Schordered Sultan bin Mohamed Chief Financial Office Chelter in Saud Al Kabeer C 114 Amaral Annual Report 2018 1:13 PM 74% 325 69 Almarai_AR2018_8m... Notes to the Consolidated Financial Statements continued for the year ended 31 December 2018 22. DEFERRED TAX continued Deferred tax liability of SAR 380 mil relates to be temporary differences arising on Property Purtand Equipment. This includes SAR 23 milion on the fair valuation nutrient of land amounting to SAR & Imion carried out at the time of business combination of its subsidiaries in Argentina being the temporary difference between the carrying amount of land for financial reporting purposes and the amount used torton Pos 2012 SAR 000 SAR300 Liability to intered tratton comprong importerences told in Aeoliad do 2003 2 23. ZAKAT AND FOREIGN INCOME TAX 2012 SAR 200 SAR 100 10. Zakat Proville Foreign conte To Powstone 232 IND 22.00 231 Zakat Provision Zakat is charged at the higher of net adjusted income or Zakat buse as required by the General Autoritve Zakat and Tax (GAZT)In the current year, the charge is based on the adjusted income method for Aimar Company including HADCO while Zakat charge for MFI is calculated based on Zlatban 200 SAR 000 SR500 25. Opening Dance Closing aan 2542 The Company has fedes consolidated Zakat returns for the years up to 2017 and statisties accordingly The Zakat sementave been agreed with the GAZT for all the year 2006 During the year the Group received assessment orders for Almari Company and for the years 2007.2011 2009 205 respectively The Group has formally submitted peale to the Preliminary Objection Committee POC gaat both orders Management believes that the settlement of the open years assessments will not result in material aditional amounts that are already recorded in the Consolidated Financial Statements HADCOs filed s Zakaf returns for your uplo 2005 and has settled is Zbies according The Zil metsave been agreed with the GAZT for all years up to 2002 2003 2005 Zaluaretums are under review by the GAZT From 2009 onwarda HADCOs not required to filesorterature results are included in the Company's Consolidated Zakat return 160 22 161 of 180 sion 200 SAR900 16.67 170 2020 2012 SAR 000 28 420 Opening balance Charge for the Year Payment Closing Balance 671 Foreign subsidiaries have led their tax returns for all years up to 2017 and see their faxines accordingly While all the returns have been filed final assessments are pending for certain years. The cariestyear open for assessment is 2011 and the latest year assessed is 2013 24. TRADE AND OTHER PAYABLES 2011 2001 SAR300 SAR 000 Trade Payable-Third Pare 156410 Partes de nome Accued Expenses 105790 330533 Payments NO Going Balance 21 3327490 Management considers that the carrying amount of trade payables approcomatos to the trvale The average credit period taken for trade purchases is 66 days 2017 73 days Accrued expenses include leaves obligation amounting to SAR 203 million 2017 SAR 1138 milion Other payables include unrecoged portion of government grants related to inventories held at the reporting date 25. COST OF SALES 2017 SAR900 SAA 000 Material Consumed Government 2009 Employee Coats 1632995 Depreciation of Property. Plant and Equipment 1403 1267645 Repairs and Maine Depreciation of Bological Assets 39334 295927 Telephone and Electroly 2819 Vaccines and Drugs 139.680 U1 Crates and Pales Consumed 0.72 10.500 Rent Amortation of Salware License 30 Shared-Based Payment Experte LES 5.436 Gain Arising from Change intervals costo allo Cres 1977 Other Expenses Less Appreciation de Biological 161 Strategic Report Governance Financial Statements Notes to the Consolidated Financial Statements continued 23 161 of 180 sion 2017 SAR 000 SAR500 1667 170 2020 Opening Balance Charge for the Year Payment Closing Balance 41 1671 Foreign subsidiaries have led their tax returns for all yours up to 2017 and settled the taxibles accordingly While all the returns have been tiled final assessmento arepending for certain years. The cariestyear open for assessment is 2011 and the latest year assessed is 2013 24. TRADE AND OTHER PAYABLES 2001 SAR300 SAR 000 Trade Payable-Third Parse 6133 Partes del nom Acord Expenses 1053 3533 Payments Gong Balance 2D 1227430 Management considers that the carrying amount of trade payable approaches to their trvale The average credit period taken for trade purchases is 66 days 2017.73 days Accrued expenses include leaves obligation amounting to SAR 2203 milion (2017 SAR 1138 milion Other payables include unrecognised portion of government grants related to inventorios held at the reporting date 25. COST OF SALES 2012 SAR900 SAR 100 Material Consumed 12.064 42 Government Grants 20:00 Employee Cosbe 14229 1955 Depreciation of Property. Plantand Equipment 14037 1267545 Repairs and Maine 4925 492 Depreciation of Bological Assets 39330 Telephone and Electroly Vaccines and Druge 129.5 UL Cras and Pals Commed 072 10503 Rent Amortisation of Satware Licen Shared Based Payment Experte 5.436 Quin Arising from Changes in tara cu el mes Other Expert Appreciation of Biological 161 Strategic Report Governance Financial Statements Notes to the Consolidated Financial Statements continue
