q: 1. Common Size Analysis for the Income Statement only for the last year.

q2: find out

- Profitability Analysis:

- Profit Margin.

-Assets Turnover.

1. ROCE Analysis

a. ROCE.

b. CEL.

c. CSL.

2. Risk Analysis:

a. Quick Ratio (Acid Test Ratio).

b. Working capital Activity ratio.

3. Long-Term Solvency Risk- Debt Ratios:

a. L.T. Debt Ratio.

b. Debt/Equity Ratio.

c. L.T. Debt/Asset Ratio.

4. Multiple Discriminant Analysis:

a. Altman's Z-Score.

OMAN CHROMITE COMPANY SAOG STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2020 Note 2020 RO 19 20 21 22 1,098,861 (1,275,448) (176,587) 29,894 (308,591) (184,933) (182,732) (5,590) (828,539) 2012 RO 2,381,211 (1,237,195) 1,144,016 4,424 (216,647) (388,965) (201,536) (5.893) 335,399 23 24 25 Revenue Cost of revenue Gross (loss)/profit Other income Salaries and other related staff costs Selling and distribution expenses General and administrative expenses Finance charges (Loss) / profit from operations Rcalised gains on sale of investments at fair value through profit or loss Unrealised fair value (losses gain on investments at fair value through profit or loss Interest income (Loss)/profit for the year before taxation Income tax (Loss) / profit and total comprehensive (loss)/income for the year 414 (264) 545 82,980 (745,823) 111,833 70,687 407,045 (60,716) 17 (633,990) 346,329 Basie (loss) / earnings per share 27 (0.211) 0.115 OMAN CHROMITE COMPANY SAOG STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2020 Note 2020 2019 ASSETS RO RO Non-current assets Plant and equipment 6 110,743 142,354 Intangible assets 7 145,797 62,464 Deferred tax asset 17 182,675 70,842 439,215 275,660 Current assets Investments at fair value through profit or loss 8 6,115 6,379 Inventories 9 1,168,764 1,662,358 Trade and other receivables 10 147,392 354,059 Term deposits 11 1,600,000 2,000,000 Cash and bank balances 12 26,862 203,104 2,949,133 4,225,900 Total assets 3,388,348 4,501,560 EQUITY AND LIABILITIES Equity Share capital 13 3,000,000 3,000,000 Legal reserve 14 775,634 775,634 (Accumulated losses) / Retained earnings (632,769) 331,221 Total equity 3,142,865 4,106,855 Liabilities Non-current liabilities Employees' end of service benefits 15 17,955 17,763 Current liabilities Trade and other payables 16 227,528 376,942 Total liabilities 245,483 394,705 Total equity and liabilities 3,388,348 4,501,560 Net assets per share 18 1.048 1.369 These financial statements were approved and authorised for issue by the Board of Directors on 07 February 2021 and signed on their behalf by