Requirement:

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

[300200 Statement of financial position, current/ non-current Start Date 2020-01-01 2019-01-01 Vertical Vertical End Date 2020-12-31 2019-12-31 analysis 2020 analysis 2019 Statement of financial position (abstract] Assets (abstract] Current assets (abstract] Bank balances and cash 97,090 28,786 2.43% 0.72% Trade accounts receivable 143,396 180,114 3.59% 4.50% Inventories 1,307,859 320,362 32.71% 8.01% Other current assets 291,381 1,259,959 7.29% 31.49% Total 1.839,726 1,789,221 46.01% 44.71% Total current assets 1,839,726 1,789,221 46.01% 44.71% Non-current assets (abstract] Financial assets, non-current 27,951 27,951 0.70% 0.70% Property, plant and equipment 1.124,515 1,102,036 28.12% 27.54% Assets subject to finance lease 586,714 663,995 14.67% 16.59% Investment properties 419,811 418,324 10.50% 10.45% Total non-current assets 2,158,991 2,212,306 53.99% 55.29% Total assets 3,998.717 4,001,527 100.00% 100.00% Liabilities and equity (abstract] Liabilities (abstract) Current liabilities (abstract) Short term borrowings 100,000 341,527 2.50% 8.53% Bank overdraft 0 0 0.00% 0.00% Trade accounts payables 1,072,808 913,119 26.83% 22.82% 141,228 113,898 67,175 14,398 5,214 1,514,721 1,514,721 125,491 112,140 36,727 13,147 9,058 1,551,209 (1,551,209 3.53% 2.85% 1.68% 0.36% 0.13% 37.88% 37.88% 3.14% 2.80% 0.92% 0.33% 0.23% 38.77% 38.77% Accrued expenses Finance lease, current Zakat payable Deferred revenue, current Other current liabilities Total Total current liabilities Non-current liabilities (abstract] Employees' terminal benefits Finance leases, non-current Deferred revenue, non-current Other non-current liabilities Total non-current liabilities Total liabilities Equity (abstract) Shareholder's equity (abstract] Share capital Statutory Reserve Retained earnings (accumulated losses) Other reserves (abstract) Reserve of exchange differences on translation Total other reserves Equity attributable to owners of parent Total equity Total liabilities and equity 159,453 580,704 3,715 14,935 758,807 2,273,528 146,362 646,588 4,107 8,171 805,228 2,356,437 3.99% 14.52% 0.09% 0.37% 18.98% 56.86% 3.66% 16.16% 0.10% 0.20% 20.12% 58.89% 1.200,000 294,771 294,612 1,200,000 194,472 317,232 30.01% 7.37% 7.37% 29.99% 4.86% 7.93% -64,194 -64,194 1.725,189 1.725,189 3,998,717 -66,614 -66,614 1.645,090 1.645,090 4.001,527 -1.61% -1.61% 43.14% 43.14% 100.00% -1.66% -1.66% 41.11% 41.11% 100.00% Note: In Vertical analysis all items are expressed as a percent of total Assets Requirement: A- Interpret the results of the Vertical Analysis 2019 and 2020 by clarifying All Strengths and Weaknesses