thiss the horizontal computation analysis for these statements.

Q: Write a narrative text explains and analysis the findings for each statement

A Saudi Joint Stock Company INTERIM CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION As of 30 June 2020 As of 30 June 2019 SAR Change % Change (Saudi Riyals) 1,435,807,187 1,176,944,920 602,781,593 4,061,829 257,600,854 3,398,734 3,480,595,117 1,455,310,436 1,060,981,663 601,344,799 5,015,443 254,767,052 10,094,572 3,387,513,965 -19,503,249 115,963,257 1,436,794 -953,614 2,833,802 -6,695,838 93,081,152 -1.3% 10.9% 0.2% -19.0% 1.1% -66.3% 2.7% 687,429,088 8,012,222 178,036,087 46,215,051 622,070,512 1,541,762,960 13,327,857 5,035,685,934 858,799,001 7,822,778 177,592,494 64,392,078 141,089,378 1,249,695,729 -171,369,913 189,444 443,593 -18,177,027 480,981,134 292,067,231 13,327,857 398,476,240 -20.0% 2.4% 0.2% -28.2% 340.9% 23.4% 4,637,209,694 8.6% ASSETS Non-current assets Property, plant and equipment, net Right of use leased assets Investment properties, net Intangible assets, net Investments in associates Equity instruments at fair value through other comprehensive income Total non-current assets Current assets Inventories, net Financial assets at amortized cost Prepayments and other receivables, net Trade receivables, net Cash and cash equivalents Total current assets Non-current assets held for sale TOTAL ASSETS LIABILITIES AND EQUITY EQUITY Paid-in share capital Statutory reserve Retained earnings Fair value reserve Exchange differences on translation of foreign operations The Company's share in other comprehensive income of associates Equity attributable to shareholders of the Company Non-controlling interests Total equity Non-current liabilities Lease contracts Liabilities Obligation for employees' end-of-service benefits Total non-current liabilities Current liabilities Trade Payables Short term loans and murabahat Lease contracts Liabilities Accruals and other payables Zakat provision Total current liabilities Obligations related to assets held for sale TOTAL LIABILITIES TOTAL LIABILITIES AND EQUITY 900,000,000 64,727,410 615,888,574 -2,058,404 -5,779,979 -58,531 1,572,719,070 38,801,167 1,611,520,237 900,000,000 30,260,138 481,965,923 -5,862,566 -5,079,890 -222,668 1,401,060,937 42,004,405 1,443,065,342 0 34,467,272 133,922,651 3,804,162 -700,089 164,137 171,658,133 -3,203,238 168,454,895 0.0% 113.9% 27.8% -64.9% 13.8% -73.7% 12.3% -7.6% 11.7% 1,130,916,317 155,235,159 1,286,151,476 949,226,169 130,625, 143 1,079,851,312 181,690,148 24,610,016 206,300,164 19.1% 18.8% 19.1% 1,518,112,357 0 115,025,147 476,675,706 27,879,617 2,137,692,827 321,394 3,424,165,697 5,035,685,934 1,382,884,651 150,728,023 164,762,601 401,902,750 14,015,015 2,114,293,040 135,227,706 -150,728,023 -49,737,454 74,772,956 13,864,602 23,399,787 321,394 230,021,345 398,476,240 9.8% -100.0% -30.2% 18.6% 98.9% 1.1% 3,194,144,352 4,637,209,694 7.2% 8.6% A Saudi Joint Stock Company INTERIM CONDENSED CONSOLIDATED STATEMENT OF INCOME As of 30 June 2020 As of 30 June 2019 SAR Change % Change Net sales Cost of sales Gross profit Rental income, net Vouchers sales commissions Selling and marketing expenses General and administrative expenses Operating profit The Company's share in income of associates Income from financial assets at amortized cost and others Financing costs of lease contracts liabilities Financing charges, net Other incomeand expenses, net Income before zakat Zakat Income from continuing operations Discontinued Operations: Loss from discontinued operations, after zakat Net income for the period Attributable to: Shareholders of the Company Continuing operations Discontinued operations 4,953,921,709 -3,982,453,964 971,467,745 17,260,604 1,081,300 -678,463,216 -52,815,662 258,530,771 9,971,776 1,279,604 -32,833,339 -684,082 -2,122,615 234,142,115 -7,195,193 226,946,922 4,130,423,630 -3,349,794,035 780,629,595 40,335,221 1,018,255 -618,093,901 -56,188,535 147,700,635 15,713,940 1,344,832 -29,298,825 -426,922 1,203,775 136,237,435 -4,173,543 132,063,892 823,498,079 -632,659,929 190,838,150 -23,074,617 63,045 -60,369,315 3,372,873 110,830,136 -5,742,164 -65,228 -3,534,514 -257,160 -3,326,390 97,904,680 -3,021,650 94,883,030 19.9% 18.9% 24.4% -57.2% 6.2% 9.8% -6.0% 75.0% -36.5% -4.9% 12.1% 60.2% -276.3% 71.9% 72.4% 71.8% -1,090,434 225,856,488 -2,690,640 129,373,252 1,600,206 96,483,236 -59.5% 74.6% 225,891,248 (1,090,434) 224.800,814 129,756,241 (2,690,640) 127,065,601 96,135,007 1,600,206 97,735,213 74.1% -59.5% 76.9% Non-controlling interest Continuing operations Discontinued operations 1,055,674 2,307,651 -1,251,977 -54.3% 1,055,674 2,307,651 -1,251,977 -54.3% 2.50 1.41 1.09 77.3% Earnings per share Basic and diluted earnings per share from the net income attributable to the shareholders of the Company Basic and diluted earnings per share from income from continuing operations attributable to the shareholders of 2.51 1.44 1.07 74.3% A Saudi Joint Stock Company INTERIM CONDENSED CONSOLIDATED STATEMENT OF INCOME As of 30 June 2020 As of 30 June 2019 SAR Change Change 233,051,681 133,546,795 99,504,886 75% OPERATING ACTIVITIES Income before zakat Adjustments Financing costs of lease contracts liabilities and Finance charges, net Depreciation & amortization Provision for obsolete and slow moving inventory Provision for doubtful debts Obligation for employees' end-of-service benefits (Gain) loss on sale of property, plant and equipment Foreign currency translation differences The Company's share in income of associates Income from financial assets at amortized cost and others Changes in: Inventories, net Trade receivables Prepayments and other receivables Trade payables Accruals and other payables 33,517,421 164,950,464 16,403,024 13,983,819 14,524,692 (73,872) 147,983 (9,971,776) (1,279,604) 29,725,747 154,410,875 5,826,351 127,192 13,791,291 217,175 (1,964,220) (15,713,940) (1,344,832) 3,791,674 10,539,589 10,576,673 13,856,627 733,401 -291,047 2,112,203 5,742,164 65,228 13% 7% 182% 10894% 5% -134% 108% -37% -5% 82,184,562 (18,684,858) 6,752,342 189,372,510 81,827,313 806,705,701 (40,827,699) (16,685,517) (20,010,065) (18,806,454) 3,364,374 225,657,073 (9,307,269) (2,811,750) 213,538,054 123,012,261 -1,999,341 26,762,407 208,178,964 78,462,939 581,048,628 #VALUE! 408,733 590,764,630 -301% 12% -134% -1107% 2332% 257% #VALUE! -15% 277% (2,403,017) 804,302,684 (83,722,003) (369,426) 497,690 (82,819,805) (520,043) 1,089,689 (318,299) 298,969 6,569,336 (75,700,153) (83,593,739) Paid zakat End of service benefits paid Net cash from operating activities INVESTING ACTIVITIES Additions to property, plant and equipment Additions to investment properties Proceeds from sale of property, plant and equipment Additions to intangible assets Proceeds from disposal of investment properties Proceeds from sale of equity instruments at fair value through other comprehensive income Net cash used in investing activities FINANCING ACTIVITIES Proceeds from loans and murabahat Payments of loans and murabahat Payments of lease contracts liabilities Proceeds from financial assets at amortized cost and other Financing charges paid Dividends paid Net cash used in financing activities Net change in cash and cash equivalents Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period 902,198 -1% - 150,617 41% 591,999 119% #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! 7,893,586 -9% O #DIV/0! #VALUE! #VALUE! 99,796,544 -42% -4,108,467 7% -869,343 -58% -4,218,596 14% 135,000,000 -50% -160,881,365 77% 437,776,851 -560% 43,204,283 20% 480,981,134 341% 386,481,503 (235,753,480) (60,998,020) 1,487,830 (29,298,825) (270,000,000) (208,080,992) (78,136,677) 219,226,055 141,089,378 (135,956,936) (65, 106,487) 618,487 (33,517,421) (135,000,000) (368,962,357) 359,640,174 262,430,338 622,070,512