Requirements: 1) Prepare horizontal analysis and vertical analysis of the Balance Sheet?

INTERIM CONDENSED STATEMENT OF FINANCIAL POSITION, 2021-09-30 : SHARQIYAH DESA Unaudited - Statement of Financial Position, Current, Non-current Statement of Financial Position, Current, Non-current 30/09/2021 Actuals Standalone STATEMENT OF FINANCIAL POSITION CONSOLIDATED AND SEPARATE ASSETS NON-CURRENT ASSETS Goodwill Property, plant and equipment 433,574.00 Exploration and evaluation assets Investment property Intangible assets other than goodwill Right-of-use assets 7,450.00 Investments in subsidiaries Investments in associates Investments in joint ventures Investments accounted for using equity method Non-current finance lease receivables 59,743,063.00 Non-current derivative financial assets Deferred tax asset Current tax assets, non-current Trade and other non-current receivables Financial assets at fair value through profit or loss, non-current Financial assets at fair value through other comprehensive income, non current Financial assets at amortised cost, non current Non-current receivables from related parties Non-current inventories Other non-current financial assets Other non-current non-financial assets Total non-current assets 60,184,087.00 CURRENT ASSETS Current inventories Financial assets at fair value through profit or loss, Current Financial assets at Fair Value through other comprehensive income, current Financial assets carried at amortized cost, current Current finance lease receivable 3,197,551.00 Trade and other current receivables 1,745,385.00 Current tax assets, current Current derivative financial assets INTERIM CONDENSED STATEMENT OF FINANCIAL STATEMENT WERE APPROVED BY THE BOARD OF DIRECTORS ON 25 Oct 2021 Page 1 of 8 INTERIM CONDENSED STATEMENT OF FINANCIAL POSITION, 2021-09-30 SHARQIYAH DESA Unaudited - Statement of Financial Position, Current, Non-current Cash and bank balances 4,035,338.00 Other current financial assets Other current non-financial assets Total current assets other than non-current assets or dis pos al groups classified as held for sale or as held for distribution to owners 8,978.274.00 Non-current assets or disposal groups classified as held for sale or as held for distribution to owners Total current assets 8,978,274.00 Total assets 69,162,361.00 EQUITYAND LIABILTIES EQUITY Share capital 9,780,216.00 Share premium Treasury shares Statutory reserve 2,504,940,00 Other reserves (4,593,989.00) Retained earnings (Accumulated losses) 5.610.804.00 Other equity interest Total Equity attributable to shareholders of parent company Non controlling interests Total equity 13,301,971.00 LIABILITIES NON-CURRENT LIABILITIES NON-CURRENT PROVISIONS Non-current provisions for employee benefits 96,626.00 Provision for abandonment and site restoration Other non-current provisions Total non-current provisions 96,626.00 Borrowings, non-current 41,289.212.00 Non-current lease liabilities 6.146.00 Non-current government grants Non-current derivative financial liabilities 4,832,772.00 Trade and other non-current payables Deferred tax liabilities 2.377,855.00 Current tax liabilities, non-current Contract liabilities, non-current/Deferred non-current revenue 287,162.00 Due to related parties, non-current Non-current net defined benefit liability Other non-current financial liabilities Other non-current non-financial liabilities Total non-current liabilities 48,889,773.00 CURRENT LIABILITIES INTERIM CONDENSED STATEMENT OF FINANCIAL STATEMENT WERE APPROVED BY THE BOARD OF DIRECTORS ON 25 Oct 2021 Page 2 of 8 INTERIM CONDENSED STATEMENT OF FINANCIAL POSITION, 2021-09-30 SHARQIYAH DESAL Unaudited - Statement of Financial Position, Current, Non-current CURRENT PROVISIONS Current provisions for employee benefits Current provision for abandonment and site restoration Other current provisions Total current provisions Trade and other current payables 3,352,863.00 Borrowings, current 3,043,044.00 Current lease liabilities 2,790.00 Current goverment grants Current derivative financial liabilities 571,920.00 Current tax liabilities, current Contract liabilities, current/Deferred current revenue Current net defined benefit liability Other current financial liabilities Other current non-financial liabilities Total current liabilities other than liabilities included in disposal groups classified as held for sale 6,970,617.00 Liabilities included in disposal groups classified as held for sale Total current liabilities 6,970,617.00 Total liabilities 55,860,390.00 Total equity and liabilities 69,162,361.00 Number of outstanding shares 97802160 Net assets per share 0.1360 30/09/2020 Actuals Standalone STATEMENT OF FINANCIAL POSITION CONSOLIDATED AND SEPARATE ASSETS NON-CURRENT ASSETS Goodwill Property, plant and equipment 453,114.00 Exploration and evaluation assets Investment property Intangible assets other than goodwill Right-of-use assets 18.302.00 Investments in subsidiaries Investments in associates Investments in joint ventures Investments accounted for using equity method Non-current finance lease receivables 63,045,595,00 INTERIM CONDENSED STATEMENT OF FINANCIAL STATEMENT WERE APPROVED BY THE BOARD OF DIRECTORS ON 25 Oct 2021 Page 3 of 8 INTERIM CONDENSED STATEMENT OF FINANCIAL POSITION, 2021-09-30 .SHARQIYAH DESA Unaudited - Statement of Financial Position, Current, Non-current Non-current derivative financial assets Deferred tax asset Current tax assets, non-current Trade and other non-current receivables Financial assets at fair value through profit or loss, non-current Financial assets at fair value through other comprehensive income, non current Financial assets at amortised cost, non current Non-current receivables from related parties Non-current inventories Other non-current financial assets Other non-current non-financial assets Total non-current assets 63,517,011.00 CURRENT ASSETS Current inventories Financial assets at fair value through profit or loss, Current Financial assets at Fair Value through other comprehensive income, current Financial assets carried at amortized cost, current Current finance lease receivable 2,936,435.00 Trade and other current receivables 1,604,851.00 II Current tax assets, current Current derivative financial assets Cash and bank balances 3,158,291.00 Other current financial assets Other current non-financial assets Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners 7.699,577.00 Non-current assets or disposal groups classified as held for sale or as held for distribution to owners Total current assets 7,699,577.00 Total assets 71,216,588.00 EQUITY AND LIABILTIES EQUITY Share capital 9,780,216.00 Share premium Treasury shares Statutory reserve 2,400,402.00 Other reserves (7,225,151.00) Retained earnings (Accumulated losses) 6,016,703.00 Other equity interest Total Equity attributable to shareholders of parent company Non controlling interests Total equity 10,972,170.00 INTERIM CONDENSED STATEMENT OF FINANCIAL STATEMENT WERE APPROVED BY THE BOARD OF DIRECTORS ON 25 Oct 2021 Page 4 of 8 Unaudited - Statement of Financial Position, Current, Non-current LIABILITIES NON-CURRENT LIABILITIES NON-CURRENT PROVISIONS Non-current provisions for employee benefits 86,888.00 Provision for abandonment and site restoration Other non-current provisions Total non-current provisions 86,888.00 Borrowings, non-current 44,248,093.00 Non-current lease liabilities 17,307.00 Non-current goverment grants Non-current derivative financial liabilities 7,758.818.00 Trade and other non-current payables Deferred tax liabilities 1,729,417.00 Current tax liabilities, non-current Contract liabilities, non-current/Deferred non-current revenue 296.670.00 Due to related parties, non-current Non-current net defined benefit liability Other non-current financial liabilities Other non-current non-financial liabilities Total non-current liabilities 54,137,193.00 CURRENT LIABILITIES CURRENT PROVISIONS Current provisions for employee benefits Current provision for abandonment and site restoration Other current provisions Total current provisions Trade and other current payables 2,203,262.00 Borrowings, current 3,158,603.00 Current lease liabilities 4.000.00 Current govemment grants Current derivative financial liabilities 741,360.00 Current tax liabilities, current Contract liabilities, current/ Deferred current revenue Current net defined benefit liability Other current financial liabilities Other current non-financial liabilities Total current liabilities other than liabilities included in disposal groups classified as held for sale 6,107,225.00 Liabilities included in disposal groups classified as held for sale Total current liabilities 6,107,225.00 INTERIM CONDENSED STATEMENT OF FINANCIAL STATEMENT WERE APPROVED BY THE BOARD OF DIRECTORS ON 25 Oct 2021 Page 5 of 8 INTERIM CONDENSED STATEMENT OF FINANCIAL POSITION, 2021-09-30 : .SHARQIYAH DES Unaudited - Statement of Financial Position, Current, Non-current Total liabilities 60,244,418.00 Total equity and liabilities 71,216,588.00 Number of outstanding shares 97802160 Net assets per share 0.1120 31/12/2020 Actuals Standalone STATEMENT OF FINANCIAL POSITION CONSOLIDATED AND SEPARATE ASSETS NON-CURRENT ASSETS Goodwill Property, plant and equipment 477,568.00 Exploration and evaluation assets Investment property Intangible assets other than goodwill Right-of-use assets 14,682.00 Investments in subsidiaries Investments in associates Investments in joint ventures Investments accounted for using equity method Non-current finance lease receivables 62,168,988.00 Non-current derivative financial assets Deferred tax asset Current tax assets, non-current Trade and other non-current receivables Financial assets at fair value through profit or loss, non-current Financial assets at fair value through other comprehensive income, non current Financial assets at amortised cost, non current Non-current receivables from related parties Non-current inventories Other non-current financial assets Other non-current non-financial assets Total non-current assets 62,661,238.00 CURRENT ASSETS Current inventories Financial assets at fair value through profit or loss, Current Financial assets at Fair Value through other comprehensive income, current Financial assets carried at amortized cost, current Current finance lease receivable 2,999,477.00 Trade and other current receivables 1,449,018.00 INTERIM CONDENSED STATEMENT OF FINANCIAL STATEMENT WERE APPROVED BY THE BOARD OF DIRECTORS ON 25 Oct 2021 Page 6 of 8 INTERIM CONDENSED STATEMENT OF FINANCIAL POSITION, 2021-09-30 SHARQIYAH DESA Unaudited - Statement of Financial Position, Current, Non-current Current tax assets, current Current derivative financial assets Cash and bank balances 2,059,932.00 Other current financial assets Other current non-financial assets Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners 6,508,427.00 Non-current assets or disposal groups classified as held for sale or as held for distribution to owners Total current assets 6,508,427.00 Total assets 69,169,665.00 EQUITY AND LIABILTIES EQUITY Share capital 9,780,216.00 Share premium Treasury shares Statutory reserve 2.421,747.00 Other reserves (6,300,712.00) Retained earnings (Accumulated losses) 6,208,806,00 Other equity interest Total Equity attributable to shareholders of parent company Non controlling interests Total equity 12,110,057.00 LIABILITIES NON-CURRENT LIABILITIES NON-CURRENT PROVISIONS Non-current provisions for employee benefits 88,948.00 Provision for abandonment and site restoration Other non-current provisions Total non-current provisions 88,948.00 Borrowings, non-current 42,755,333.00 Non-current lease liabilities 6.145.00 Non-current government grants Non-current derivative financial liabilities 6,634,155.00 Trade and other non-current payables Deferred tax liabilities 1,929,530.00 Current tax liabilities, non-current Contract liabilities, non-current/Deferred non-current revenue 294,373.00 Due to related parties, non-current Non-current net defined benefit liability Other non-current financial liabilities 11 INTERIM CONDENSED STATEMENT OF FINANCIAL STATEMENT WERE APPROVED BY THE BOARD OF DIRECTORS ON 25 Oct 2021 Page 7 of 8 INTERIM CONDENSED STATEMENT OF FINANCIAL POSITION, 2021-09-30 .SHARQIYAH DESA Unaudited - Statement of Financial Position, Current, Non-current Other non-current non-financial liabilities Total non-current liabilities 51,708,484.00 CURRENT LIABILITIES CURRENT PROVISIONS Current provisions for employee benefits Current provision for abandonment and site restoration Other current provisions Total current provisions Trade and other current payables 1,512,052.00 Borrowings, current 3,049,464.00 Current lease liabilities 11.162.00 Current govemment grants Current derivative financial liabilities 778,446,00 Current tax liabilities, current Contract liabilities, current/Deferred current revenue Current net defined benefit liability Other current financial liabilities Other current non-financial liabilities Total current liabilities other than liabilities included in disposal groups classified as held for sale 5,351,124.00 Liabilities included in disposal groups classified as held for sale Total current liabilities 5,351,124.00 Total liabilities 57,059,608.00 Total equity and liabilities 69,169,665.00 Number of outstanding shares 97802160 Net assets per share 0.1240 II TERIM CONDENSED STATEMENT OF FINANCIAL STATEMENT WERE APPROVED BY THE BOARD OF DIRECTORS ON 25 Oct 2021 Page 8 of 8