Statement of financial position 2018 USD 000 2019 USD 000 Nota R0000 RO-000 78,106 192 30,303 74 78,785 192 ASSETS Non-current assets Property, plant and equipment Capital work in progress Right-of-use asset Total non-current assets 70) 8 29,272 74 76 29,422 198 30,377 78.977 76.496 1.619 1.284 4.210 3.336 Current assets Inventories Trade and other receivables Tax refund due Bank balances and cash Total current essets 10 23 11 1,645 1.100 152 1.720 4,817 4.276 2.880 395 4,472 12.003 1.475 4.378 3.836 11 382 34,039 90,359 88.499 34.755 Total assets EQUITY AND LIABILITIES Equity Share capital Legal reserve Retained earings Total equity 12 13 9.625 3,200 16,921 29.754 25.025 8.341 43,998 77.354 9.625 3,208 17.211 30.044 25.025 8,341 44,751 78.117 3.469 12 9,019 31 Llabilities Non-current liabilities Deferred tax liability Employees' end of service benefits Non-current portion of lease liabilities Provision for decommissioning costs Total non-current habilities 23 220) 89 17 3.302 15 BO 168 3.565 8.585 40 209 437 9.271 72 3,553 187 9,237 386 170 Current liabilities Trade and other payables Amounts due to related parties Current person of lease abilities Taxation Tort curent abates 998 442 18 14 c) 89 23 1.110 725 18 430 279 7 4 720 602 1:158 1.585 3 005 1.854 Total Tabs 4285 11.135 12 242 Totat equity and liabilities 34,039 88.599 34.755 90,359 Net assets per share 25 0.309 0.80 0.312 0.81 Note 2019 USD 4000 2018 USD '000 RO000 RO 4000 INCOME Revenue Operating costs Gross profit 19 20 7,325 14,445) 2,880 19.046 (11556) 7.490 12,708 (9.655) 3.053 33,040 (25.103) 7,937 21 Other income 178 3.058 463 7,953 251 3,304 653 8,590 22 456 EXPENSES General and administration Interest on lease liabilities 1,186 409 6 8h 1,064 16 1,080 415 456 1.186 2,643 6,873 2.848 Profit before taxation 7,404 Taxation credit ? (charge) 23 917 2.384 (429) (1.115) Net profit and total comprehensive income for the year 3,560 9,257 2,419 6,289 24 Basic earnings per share 0.037 0.10 0.025 0.07 Requirements: 1)Prepare horizontal analysis and vertical analysis of the Balance Sheet? 2)Prepare vertical analysis and horizontal analysis of the Income Statement? Statement of financial position 2018 USD 000 2019 USD 000 Nota R0000 RO-000 78,106 192 30,303 74 78,785 192 ASSETS Non-current assets Property, plant and equipment Capital work in progress Right-of-use asset Total non-current assets 70) 8 29,272 74 76 29,422 198 30,377 78.977 76.496 1.619 1.284 4.210 3.336 Current assets Inventories Trade and other receivables Tax refund due Bank balances and cash Total current essets 10 23 11 1,645 1.100 152 1.720 4,817 4.276 2.880 395 4,472 12.003 1.475 4.378 3.836 11 382 34,039 90,359 88.499 34.755 Total assets EQUITY AND LIABILITIES Equity Share capital Legal reserve Retained earings Total equity 12 13 9.625 3,200 16,921 29.754 25.025 8.341 43,998 77.354 9.625 3,208 17.211 30.044 25.025 8,341 44,751 78.117 3.469 12 9,019 31 Llabilities Non-current liabilities Deferred tax liability Employees' end of service benefits Non-current portion of lease liabilities Provision for decommissioning costs Total non-current habilities 23 220) 89 17 3.302 15 BO 168 3.565 8.585 40 209 437 9.271 72 3,553 187 9,237 386 170 Current liabilities Trade and other payables Amounts due to related parties Current person of lease abilities Taxation Tort curent abates 998 442 18 14 c) 89 23 1.110 725 18 430 279 7 4 720 602 1:158 1.585 3 005 1.854 Total Tabs 4285 11.135 12 242 Totat equity and liabilities 34,039 88.599 34.755 90,359 Net assets per share 25 0.309 0.80 0.312 0.81 Note 2019 USD 4000 2018 USD '000 RO000 RO 4000 INCOME Revenue Operating costs Gross profit 19 20 7,325 14,445) 2,880 19.046 (11556) 7.490 12,708 (9.655) 3.053 33,040 (25.103) 7,937 21 Other income 178 3.058 463 7,953 251 3,304 653 8,590 22 456 EXPENSES General and administration Interest on lease liabilities 1,186 409 6 8h 1,064 16 1,080 415 456 1.186 2,643 6,873 2.848 Profit before taxation 7,404 Taxation credit ? (charge) 23 917 2.384 (429) (1.115) Net profit and total comprehensive income for the year 3,560 9,257 2,419 6,289 24 Basic earnings per share 0.037 0.10 0.025 0.07 Requirements: 1)Prepare horizontal analysis and vertical analysis of the Balance Sheet? 2)Prepare vertical analysis and horizontal analysis of the Income Statement