Requirement:

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

01/01/2020 01/01/2019 2020-12-31 2019-12-31 vertical analysis 2020 vertical analysis 2019 1.052,411 1.052,411 1.009,819 0,009,819 1564.25% 1564.25% -869% -869% Statement of cash flows, indirect method Start Date End Date Statement of cash flows, indirect method [abstract) Statement of cash flows abstract Cash flows from (used in) operating activities abstract Profit (loss) 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 (abstract] Adjustments for depreciation and impairment (reversal of impairment) of property, plant and equipments Adjustments for finance costs Adjustments for impairment loss (reversal of impairment koss) 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 Aljustment for provision of employees' terminal benefit Other adjustments to reconcile profit (loss) before tax to net cash flows Total adjustments to reconcile profit (los) 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 Net increase (decrease) due to working capital changes Net cash flows from (used in) operations Other inflows outflows) of cash, classified as operating activities (abstract) Interest paid, classified as operating activities Zakat paid, classified as operating activities Other inflows (outflows) of cash, chassified as operating activities Total other inflows (outflows) of cash, classified as operating activities Net cash flows from (used in) operating activities 156,863 48.478 4,022 -2,459 19.704 21.876 -7,642 235,760 1.288,171 145,051 61.176 -4,798 7,372 -8,300 18.197 7.753 211,707 1.221.526 233.15% 72.06% 5.98% -3.65% 14.42% 32.52% - 11.36% 350.42% 1914.67% -125% -53% 4% -6% 7% -16% -7% -182% -1051% -57,604 30,814 26,376 159,963 15.991 859 176,399 1.464,570 -193,986 0.018 -1,802 14,648 8,371 10,626 -161,125 0.060,401 -85.62% 45.80% 39.20% 237.76% 23.77% 1.28% 262.19% 2176.86% 167% - 1% 2% - 13% -7% -9% 139% -912% 32.570 18,698 - 16,535 -67,803 1.396,767 45,282 16,589 -25.690 -87,561 972,840 48.41% 27.79% -24.58% -100.78% 2076.08% -39% -14% 22% 75% -837% 1,050 79,567 16,330 684 -94,163 14,920 184,160 36,082 422 -104,900 1.56% 118.26% 24.27% 1.02% -139.96% -72% -31% 0% 90% 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 (outflows) of cash, classified as investing activities Net cash flows 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, term krans, borrowings, sukuks and murabahas Repayments of finance lease liabilities 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 66,527 241,527 69,798 924,000 -1,235,325 67,279 72,681 978,000 -984,154 -116,214 -57% 358.99% 103.74% -63% 1373.39% -842% -1836.12% 847% 100.00% 100% Note: CFS: In Vertical analysis all items are expressed as a percent of total in and out (net increase (decrease) in cash and cash equivalents) Requirement: A- Interpret the results of the Vertical Analysis 2019 and 2020 by clarifying All Strengths and Weaknesses