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300700 Statement of cash flows. Indirect method vertical analysis 2020 2020-01-2019-01- 101 101 2020-12-2019-12- 31 31 vertical analysis 2019 Start Date 1.052.411 1.009,819 1.052 411 1.009,819 1540.78% 1540.78% -865% -865% 156.863 48.478 145.051 61,176 229,65% 70.97% -124% -52% 4.022 4,798 -2.459 17.372 9.704 8,300 21.876 18.197 -7.642 7.753 235,760 211,707 1.288,171 1.221.526 5.89% -3.60% 14.21% 32.03% .11.19% 345.16% 1885.94% -0% 7% -16% -7% -181% -1046% End Date Statement of cash flows, indirect method abstract Statement of cash flows (abstract Cash flows from (used in operating activities (abstract Prof (oss) 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 fabstract Adjustments for depreciation and impairment (reversal of impairment) of property, plant and equipments Adjustments for finance costs Adjustments for impairment loss (reversal of impairment foss) 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 Not increase (decrease) due to working capital changes Net cash flows from (used in) operations Other inflows outlows) of cash, classified as operating activities (abstract Interest paid classified as operating activities Zakat paid, classified as operating activities Other inflows outfiows) of cash classified as operating activities Total other inflows foutflows) of cash classified as operating activities Net cash flows from (used in) operating activities Cash flows from (used in) Investing activities abstract) Proceed from sales of property, plant and equipment Purchase of property, plant and equipment Expenditure on investment property under construction Other inflows outfiows) of cash, classified as investing activities Net cash fows from (used in) investing activities Cash flows from (used in) financing activities (abstract Proceeds from debt securities, term loans, borrowings, sukuks and murabahas Repayment of debt securities, torm loans, borrowings, sukuks and murabahas Repayments of finance lease labilities Dividends paid other than to non-controlling interest). classified as financing activities Net cash flows from used in) financing activities Net increase (decrease in cash and cash equivalents -57.606 -193.986 30,814 1,018 26,376 -1.802 159,963 14.848 15.991 9.371 859 10.626 176.390 |-161.125 1.464,570 1.060,401 -84.33% 45.11% 38 62% 234.19% 23.41% 1.26% 258 26% 2144,19% 166% -1% 2% - 13% -7% -9% 138% -908% 32,570 45.282 18,698 16,589 -16.535 -25.690 -67.803 | 37.561 1.396.767 972.840 47.68% 27.37% 24.21% -99.27% 2044 93% -39% -14% 22% 75% -833% 1.050 79.567 16,330 14.920 84,160 36.082 422 -104,900 1.54% 116.49% 23.91% 1.00% -137 86% -13% -72% -31% 0% 90% 086 .94,163 106.527 241.527 69,798 72,681 924.000 978.000 -1.235,325-984,154 68,304 |-116.759 353,61% 102.19% 1352 78% -1808.57% 100.00% -57% 0% -62% -838% 843% 100% 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 B- Provide recommendations based on the analysis and a solution to overcome the issues and weaknesses identified, weaknesses. 300700 Statement of cash flows. Indirect method vertical analysis 2020 2020-01-2019-01- 101 101 2020-12-2019-12- 31 31 vertical analysis 2019 Start Date 1.052.411 1.009,819 1.052 411 1.009,819 1540.78% 1540.78% -865% -865% 156.863 48.478 145.051 61,176 229,65% 70.97% -124% -52% 4.022 4,798 -2.459 17.372 9.704 8,300 21.876 18.197 -7.642 7.753 235,760 211,707 1.288,171 1.221.526 5.89% -3.60% 14.21% 32.03% .11.19% 345.16% 1885.94% -0% 7% -16% -7% -181% -1046% End Date Statement of cash flows, indirect method abstract Statement of cash flows (abstract Cash flows from (used in operating activities (abstract Prof (oss) 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 fabstract Adjustments for depreciation and impairment (reversal of impairment) of property, plant and equipments Adjustments for finance costs Adjustments for impairment loss (reversal of impairment foss) 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 Not increase (decrease) due to working capital changes Net cash flows from (used in) operations Other inflows outlows) of cash, classified as operating activities (abstract Interest paid classified as operating activities Zakat paid, classified as operating activities Other inflows outfiows) of cash classified as operating activities Total other inflows foutflows) of cash classified as operating activities Net cash flows from (used in) operating activities Cash flows from (used in) Investing activities abstract) Proceed from sales of property, plant and equipment Purchase of property, plant and equipment Expenditure on investment property under construction Other inflows outfiows) of cash, classified as investing activities Net cash fows from (used in) investing activities Cash flows from (used in) financing activities (abstract Proceeds from debt securities, term loans, borrowings, sukuks and murabahas Repayment of debt securities, torm loans, borrowings, sukuks and murabahas Repayments of finance lease labilities Dividends paid other than to non-controlling interest). classified as financing activities Net cash flows from used in) financing activities Net increase (decrease in cash and cash equivalents -57.606 -193.986 30,814 1,018 26,376 -1.802 159,963 14.848 15.991 9.371 859 10.626 176.390 |-161.125 1.464,570 1.060,401 -84.33% 45.11% 38 62% 234.19% 23.41% 1.26% 258 26% 2144,19% 166% -1% 2% - 13% -7% -9% 138% -908% 32,570 45.282 18,698 16,589 -16.535 -25.690 -67.803 | 37.561 1.396.767 972.840 47.68% 27.37% 24.21% -99.27% 2044 93% -39% -14% 22% 75% -833% 1.050 79.567 16,330 14.920 84,160 36.082 422 -104,900 1.54% 116.49% 23.91% 1.00% -137 86% -13% -72% -31% 0% 90% 086 .94,163 106.527 241.527 69,798 72,681 924.000 978.000 -1.235,325-984,154 68,304 |-116.759 353,61% 102.19% 1352 78% -1808.57% 100.00% -57% 0% -62% -838% 843% 100% 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 B- Provide recommendations based on the analysis and a solution to overcome the issues and weaknesses identified, weaknesses
