Requirement:

A- Interpret the results of the Horizontal Analysis 2019 and 2020 by clarifying All Strengths and Weaknesses.

Statement of income, function of expense Start Date End Date Revenue Cost of sales Gross profit (loss) Total operating income Operating expenses (abstract] Selling and distribution expenses General and administrative expenses Other operating expenses Total operating expenses Operating profit (loss) Finance costs Profit (loss) before zakat and income tax from continuing operations Zakat expenses on continuing operations for period Income tax on continuing operations for period Profit (loss) for period from continuing operations Profit (loss) for period Profit (loss), attributable to equity holders of parent company Basic earnings (loss) per share from continuing operations 2018-01-01 2018-12-31 7,361,723 6,247,901 1.113,822 1,113,822 0 93,349 106,952 -64,698 135,603 978,219 3,977 974,242 14,250 0 959,992 959,992 959,992 8 2019-01-01 2019-12-31 8,424,512 7,151,342 1,273,170 49,277 1,322,447 0 132,647 118,805 251,452 1,070,995 61,176 1,009,819 25,000 88 984,731 984,731 984,731 8.21 2020-01-01 2020-12-31 9,305,811 7,977,202 1,328,609 47,895 1,376,504 0 127,576 148,039 275,615 1,100,889 48,478 1,052,411 49,000 425 1,002,986 1,002,986 1,002,986 8.36 2019 2020 crease or decrease during 2014rease or decrease during 20 Amount Percent Amount Percent 1062789 903441 159348 -1064545 1322447 -93349 25695 183503 115849 92776 57199 35577 10750 88 24739 24739 24739 0.21 14% 14% 14% -96% 0% -100% 24% -284% 85% 9% 1438% 4% 75% 0% 3% 3% 3% 3% 881299 825860 55439 -1382 54057 0 -5071 29234 24163 29894 -12698 42592 24000 337 18255 18255 18255 0.15 10% 12% 4% -3% 4% 0% -4% 25% 10% 3% -21% 4% 96% 383% 2% 2% 2% 2% Requirement: A- Interpret the results of the Horizontal Analysis 2019 and 2020 by clarifying All Strengths and weaknesses. Statement of income, function of expense Start Date End Date Revenue Cost of sales Gross profit (loss) Total operating income Operating expenses (abstract] Selling and distribution expenses General and administrative expenses Other operating expenses Total operating expenses Operating profit (loss) Finance costs Profit (loss) before zakat and income tax from continuing operations Zakat expenses on continuing operations for period Income tax on continuing operations for period Profit (loss) for period from continuing operations Profit (loss) for period Profit (loss), attributable to equity holders of parent company Basic earnings (loss) per share from continuing operations 2018-01-01 2018-12-31 7,361,723 6,247,901 1.113,822 1,113,822 0 93,349 106,952 -64,698 135,603 978,219 3,977 974,242 14,250 0 959,992 959,992 959,992 8 2019-01-01 2019-12-31 8,424,512 7,151,342 1,273,170 49,277 1,322,447 0 132,647 118,805 251,452 1,070,995 61,176 1,009,819 25,000 88 984,731 984,731 984,731 8.21 2020-01-01 2020-12-31 9,305,811 7,977,202 1,328,609 47,895 1,376,504 0 127,576 148,039 275,615 1,100,889 48,478 1,052,411 49,000 425 1,002,986 1,002,986 1,002,986 8.36 2019 2020 crease or decrease during 2014rease or decrease during 20 Amount Percent Amount Percent 1062789 903441 159348 -1064545 1322447 -93349 25695 183503 115849 92776 57199 35577 10750 88 24739 24739 24739 0.21 14% 14% 14% -96% 0% -100% 24% -284% 85% 9% 1438% 4% 75% 0% 3% 3% 3% 3% 881299 825860 55439 -1382 54057 0 -5071 29234 24163 29894 -12698 42592 24000 337 18255 18255 18255 0.15 10% 12% 4% -3% 4% 0% -4% 25% 10% 3% -21% 4% 96% 383% 2% 2% 2% 2% Requirement: A- Interpret the results of the Horizontal Analysis 2019 and 2020 by clarifying All Strengths and weaknesses