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Posted on Aug 31, 2024

Statement of profit or loss and other comprehensive income for the year ended 31 December 2019 Year ended 31 December 2018 RO 52,022,806 (44,656.162) 7,368,644

Statement of profit or loss and other comprehensive income for the year ended 31 December 2019 Year ended 31 December 2018 RO 52,022,806 (44,656.162) 7,368,644 567 880 B Year ended 31 December 2019 Notes RO 22 53,662,614 23 (48.716,564) 4,946,050 24 633,025 13 40,544 25 (3.415,994) 28 (125,188 2,078,437 27 (751,486) 1.326,951 29 255,416 1,582,367 Revenue Cost of sales Gross profit Other income Fair value changes of financial assets at fair value through profit or loss Administrative expenses Sales and marketing expenses Operating profit Finance costs Profit before tax Income tax expense Profit for the year Other comprehensive income Total comprehensive income for the year Earnings per share - basic and diluted (3,334,521 (163 301) 4,436.702 (580532 3,856,170 (618,644 3.237.526 1,582,367 0.032 3.237 525 0.065 31 Salalah Mills Company SAOG Statement of financial position a 31 Dewi 2019 31 December 2013 RO 31 December 2018 RO Note 29.790.268 20,170,275 534,397 28,704,672 29,790208 10 11 122 14,220,836 12,764,317 2,734,394 356,549 2,969,343 33,065 430 61704111 18.542,184 10.710 200 2.387.449 340.005 2370 245 34.465.080 642.56 sa 15 16 17 18 ASSETS Non-current assets! Property, plant and equipment Right-of-use assets Total non-current assets Current assets: Inventories Trade and other receivables Amount due from related parties Financial stat fair value through profit or los Cash and cash equivalents Total current assets Total assets EQUITY AND LIABILITIES Share capital Shane premium Legal reserve General reserve Retained earnings Total equity LIABILITIES Non-current liabilities Borrowings Deferred to abity Employees end of service benefits Lease labiiy Total non-currunt liabilities Current liabilities Leases ability Sorrowings Amounts due to red parties Trade and other payables Income tax payable Total current liabilities Total liabilities Total equity and liabilities Net assets per share 4,986,306 3.587,782 2,089,103 2,894 826 18,427 722 31092.730 4900 300 3.587,782 2089 103 2.891 826 19.343 507 32 908 524 20 29 28 9 6,000,000 1,023,122 470 487 502.783 5,996,372 927088 196 302 1.423 450 122 29 41.814 20,646,615 23,411 1.359,050 109,210 22.781,000 29.77 372 61 770 111 0.640 26530 434 27.356 2389943 975. 122 29,233 31,346,34 54255256 0659 30 The powered by the loss of the bar and were made the company behall Allen SHEIKH ALIMED ABDULLAH AL RAWAS CHAIRMAN AHMED ABDULLA MCQATBIL. DEPUTY CEAIRMAN OSO Salalah Mills Company SAOG Statement of profit or loss and other comprehensive income for the year ended 31 December 2020 Year ended 31 December 2020 Notes RO 19 53,513,151 20 (47,632 631) 5,880,520 21 257,487 Year ended 31 December 2019 RO 53,662,614 (48.716 564) 4,946.050 633,025 11 22 23 Revenue Cost of revenue Gross profit Other income Fair value changes in financial assets at fair value through profit or loss Administrative expenses Sales and marketing expenses Operating profit Finance costs Profit before tax Income tax Profit for the year Other comprehensive income Total comprehensive income for the year Earnings per share. basic and diluted 24 11,007 (3,733,997) (75 785) 2,339,232 (580,351) 1,758,881 (405,809) 1,353,072 40,544 (3.415,994) (125,188 2,078,437 751 486) 1,326,951 255.416 1,582,367 26 1353,072 0.027 1,582 367 0.032 28 Salalah Mills Company SAOG Statement of financial position ar af 31 December 2020 31 December 2020 RO 31 December 2019 RO Notes 28,852,440 926,058 29,778,496 28,170.275 534,397 28.704,672 8 9 10.2 11 12 10,086,133 7.467,929 2,635,005 397,556 5,978,717 26,564,340 56,342,836 14,220,836 12,784,317 2.734,394 386,549 2.959 343 33 065 439 61 770.111 13 14 15 16 ASSETS Non-current assets: Property, plant and equipment Right-of-use assets Total non-current assets Current assets: Inventories Trade and other receivables Amounts due from related parties Financial assets at fair value through profit or loss Cash and cash equivalents Total current assets Total assets EQUITY AND LIABILITIES Share capital Share premium Legal reserve General reserve Retained earnings Total equity LIABILITIES Non-current liabilities: Lease liabilities Borrowings Employees and of service benefits Deferred tax liability Total non-current liabilities Current liabilities Lease abilities Amounts due to related parties Borrowings Trade and other payables Income tax payable Total current liabilities Total liabilities Total equity and liabilities Net assets per share 4,996,306 3,587,782 2,089,103 2,891,826 18.781,526 32,346,543 4,998,306 3,587.782 2,089, 103 2.891,826 18.427.722 31 992 739 7 17 25.b 26 942,053 1,658,857 487,168 1,145,611 4,133,689 502.763 5,000,000 470.487 1023 122 6,996,372 102 17 18 26 38,194 19.648 11,004,880 8,616,696 283, 186 19,862,604 23,996,293 56,342,836 0.647 41.814 23.411 20.546,615 1,959,950 109 210 22.781 000 29,777/372 61770, 111 0.840 22 Question 2 Presentation of Information And Performance Measurement (5 marks) Select a company from MSM, download the Financial Statements of the company for the last three years (For example :-2019, 2018 and 2020). Calculate the Liquidity Ratios and Profitability Ratios and present the data in the form of Tables and Graphs Write brief comments on the Liquidity and Profitability Position of the Company SALALAH MILLS COMPANY SAOG STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 DECEMBER 2018 Notes 2018 RO 2017 RO 17.1 29,790,268 31.168.581 ASSETS Non-current assets Property, plant and equipment Current assets Inventories Other current assets Trade receivables Other financial assets at amortised cost Financial assets at fair value through profit or loss Cash and cash equivalents 172 173 16.1 16.2 16.3 16.4 18,642,184 492.853 8,217,744 4,396,178 346,005 2,370,246 34.465,210 64,255,478 18.175.462 723,959 6.887,822 6,946,030 346,005 3,850,668 36,929,946 68.028.527 Total assets EQUITY AND LIABILITIES EQUITY Shareholders' equity Share capital Share premium Legal reserve General reserve Retained earnings Total shareholders' equity Non-controlling interest Total equity 18 19 20 21 . 4,996,306 3.587,782 2,089,103 2,891,826 19.343.507 32.908,524 4,816,306 1,365,870 2.089.103 2,891.826 18.596.979 29,760,084 2.319,0766 32,079, 150 32,908,524 LIABILITIES Non-current liabilities Term loans and bill payable Deferred Government Doented action Provision for employees' end of service benefits 167 16.7 175 174 927.03s 496,462 1.421.450 113.718 944 1.273228 449,078 1.873.968 Current liabilities Trade and other payables Borowing Terme loss and his payable 165 16 16.7 2,417.418 26.5.44 10.030,107 21.145.00 21873 68605 4,116,109 16.019 172 975.632 19.92.3,804 16,934 64265.478 Total liabilities Total equity and liabilities Net as per share 0618 The financial socialist inimion power waltor SALALAH MILLS COMPANY SAOG STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2018 Notes 2018 RO 2017 RO 7.8 10 11 13 9 Revenue Cost of sales Gross profit Administrative and general expenses Selling and distribution expenses Other income Operating profit Financing costs - net Prolit before taxation Taxation Prolit and total comprehensive income for the year Basic earnings per share 52,022,806 (44,656,162) 7,366,644 (3,334,521) (163,301) 567,880 4,436,702 (580,532) 3,856,170 (618,644) 3,237,526 0.065 57,170.760 (48,318.944) 8,851.816 (3.354,064) (144.998) 103.096 5,455,850 (723,517 4.732.333 (805.035) 3.927,298 0.083 14 15 (a) 23 3.237.526 Profit for the year attributable to Equity holders of the Company Non-controlling interests 3,993,034 (65.736) 3.927,298 3.237.526 Statement of profit or loss and other comprehensive income for the year ended 31 December 2019 Year ended 31 December 2018 RO 52,022,806 (44,656.162) 7,368,644 567 880 B Year ended 31 December 2019 Notes RO 22 53,662,614 23 (48.716,564) 4,946,050 24 633,025 13 40,544 25 (3.415,994) 28 (125,188 2,078,437 27 (751,486) 1.326,951 29 255,416 1,582,367 Revenue Cost of sales Gross profit Other income Fair value changes of financial assets at fair value through profit or loss Administrative expenses Sales and marketing expenses Operating profit Finance costs Profit before tax Income tax expense Profit for the year Other comprehensive income Total comprehensive income for the year Earnings per share - basic and diluted (3,334,521 (163 301) 4,436.702 (580532 3,856,170 (618,644 3.237.526 1,582,367 0.032 3.237 525 0.065 31 Salalah Mills Company SAOG Statement of financial position a 31 Dewi 2019 31 December 2013 RO 31 December 2018 RO Note 29.790.268 20,170,275 534,397 28,704,672 29,790208 10 11 122 14,220,836 12,764,317 2,734,394 356,549 2,969,343 33,065 430 61704111 18.542,184 10.710 200 2.387.449 340.005 2370 245 34.465.080 642.56 sa 15 16 17 18 ASSETS Non-current assets! Property, plant and equipment Right-of-use assets Total non-current assets Current assets: Inventories Trade and other receivables Amount due from related parties Financial stat fair value through profit or los Cash and cash equivalents Total current assets Total assets EQUITY AND LIABILITIES Share capital Shane premium Legal reserve General reserve Retained earnings Total equity LIABILITIES Non-current liabilities Borrowings Deferred to abity Employees end of service benefits Lease labiiy Total non-currunt liabilities Current liabilities Leases ability Sorrowings Amounts due to red parties Trade and other payables Income tax payable Total current liabilities Total liabilities Total equity and liabilities Net assets per share 4,986,306 3.587,782 2,089,103 2,894 826 18,427 722 31092.730 4900 300 3.587,782 2089 103 2.891 826 19.343 507 32 908 524 20 29 28 9 6,000,000 1,023,122 470 487 502.783 5,996,372 927088 196 302 1.423 450 122 29 41.814 20,646,615 23,411 1.359,050 109,210 22.781,000 29.77 372 61 770 111 0.640 26530 434 27.356 2389943 975. 122 29,233 31,346,34 54255256 0659 30 The powered by the loss of the bar and were made the company behall Allen SHEIKH ALIMED ABDULLAH AL RAWAS CHAIRMAN AHMED ABDULLA MCQATBIL. DEPUTY CEAIRMAN OSO Salalah Mills Company SAOG Statement of profit or loss and other comprehensive income for the year ended 31 December 2020 Year ended 31 December 2020 Notes RO 19 53,513,151 20 (47,632 631) 5,880,520 21 257,487 Year ended 31 December 2019 RO 53,662,614 (48.716 564) 4,946.050 633,025 11 22 23 Revenue Cost of revenue Gross profit Other income Fair value changes in financial assets at fair value through profit or loss Administrative expenses Sales and marketing expenses Operating profit Finance costs Profit before tax Income tax Profit for the year Other comprehensive income Total comprehensive income for the year Earnings per share. basic and diluted 24 11,007 (3,733,997) (75 785) 2,339,232 (580,351) 1,758,881 (405,809) 1,353,072 40,544 (3.415,994) (125,188 2,078,437 751 486) 1,326,951 255.416 1,582,367 26 1353,072 0.027 1,582 367 0.032 28 Salalah Mills Company SAOG Statement of financial position ar af 31 December 2020 31 December 2020 RO 31 December 2019 RO Notes 28,852,440 926,058 29,778,496 28,170.275 534,397 28.704,672 8 9 10.2 11 12 10,086,133 7.467,929 2,635,005 397,556 5,978,717 26,564,340 56,342,836 14,220,836 12,784,317 2.734,394 386,549 2.959 343 33 065 439 61 770.111 13 14 15 16 ASSETS Non-current assets: Property, plant and equipment Right-of-use assets Total non-current assets Current assets: Inventories Trade and other receivables Amounts due from related parties Financial assets at fair value through profit or loss Cash and cash equivalents Total current assets Total assets EQUITY AND LIABILITIES Share capital Share premium Legal reserve General reserve Retained earnings Total equity LIABILITIES Non-current liabilities: Lease liabilities Borrowings Employees and of service benefits Deferred tax liability Total non-current liabilities Current liabilities Lease abilities Amounts due to related parties Borrowings Trade and other payables Income tax payable Total current liabilities Total liabilities Total equity and liabilities Net assets per share 4,996,306 3,587,782 2,089,103 2,891,826 18.781,526 32,346,543 4,998,306 3,587.782 2,089, 103 2.891,826 18.427.722 31 992 739 7 17 25.b 26 942,053 1,658,857 487,168 1,145,611 4,133,689 502.763 5,000,000 470.487 1023 122 6,996,372 102 17 18 26 38,194 19.648 11,004,880 8,616,696 283, 186 19,862,604 23,996,293 56,342,836 0.647 41.814 23.411 20.546,615 1,959,950 109 210 22.781 000 29,777/372 61770, 111 0.840 22 Question 2 Presentation of Information And Performance Measurement (5 marks) Select a company from MSM, download the Financial Statements of the company for the last three years (For example :-2019, 2018 and 2020). Calculate the Liquidity Ratios and Profitability Ratios and present the data in the form of Tables and Graphs Write brief comments on the Liquidity and Profitability Position of the Company SALALAH MILLS COMPANY SAOG STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 DECEMBER 2018 Notes 2018 RO 2017 RO 17.1 29,790,268 31.168.581 ASSETS Non-current assets Property, plant and equipment Current assets Inventories Other current assets Trade receivables Other financial assets at amortised cost Financial assets at fair value through profit or loss Cash and cash equivalents 172 173 16.1 16.2 16.3 16.4 18,642,184 492.853 8,217,744 4,396,178 346,005 2,370,246 34.465,210 64,255,478 18.175.462 723,959 6.887,822 6,946,030 346,005 3,850,668 36,929,946 68.028.527 Total assets EQUITY AND LIABILITIES EQUITY Shareholders' equity Share capital Share premium Legal reserve General reserve Retained earnings Total shareholders' equity Non-controlling interest Total equity 18 19 20 21 . 4,996,306 3.587,782 2,089,103 2,891,826 19.343.507 32.908,524 4,816,306 1,365,870 2.089.103 2,891.826 18.596.979 29,760,084 2.319,0766 32,079, 150 32,908,524 LIABILITIES Non-current liabilities Term loans and bill payable Deferred Government Doented action Provision for employees' end of service benefits 167 16.7 175 174 927.03s 496,462 1.421.450 113.718 944 1.273228 449,078 1.873.968 Current liabilities Trade and other payables Borowing Terme loss and his payable 165 16 16.7 2,417.418 26.5.44 10.030,107 21.145.00 21873 68605 4,116,109 16.019 172 975.632 19.92.3,804 16,934 64265.478 Total liabilities Total equity and liabilities Net as per share 0618 The financial socialist inimion power waltor SALALAH MILLS COMPANY SAOG STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2018 Notes 2018 RO 2017 RO 7.8 10 11 13 9 Revenue Cost of sales Gross profit Administrative and general expenses Selling and distribution expenses Other income Operating profit Financing costs - net Prolit before taxation Taxation Prolit and total comprehensive income for the year Basic earnings per share 52,022,806 (44,656,162) 7,366,644 (3,334,521) (163,301) 567,880 4,436,702 (580,532) 3,856,170 (618,644) 3,237,526 0.065 57,170.760 (48,318.944) 8,851.816 (3.354,064) (144.998) 103.096 5,455,850 (723,517 4.732.333 (805.035) 3.927,298 0.083 14 15 (a) 23 3.237.526 Profit for the year attributable to Equity holders of the Company Non-controlling interests 3,993,034 (65.736) 3.927,298 3.237.526