Transcribed image text: calcolate he I current ratio 2- Quick rabie 3- Gross profit ratio 4- operating profit ratio 5- Net profit ratio 6- Earnings per share 2 Inventory turnover ratio & -Receivable turnover rabe of payables turnover to - Fixed assets burnoveN ratio Statement of financial position As at 31 December 2019 Parent Company 2019 Amount in RO 0005 Consolidated (Restated)" 2019 2018 2018 52,689 180 41,313 283 1,439 3,923 5,466 47,032 294 1,862 59,168 202 4,072 5,466 4,943 4,764 Notes ASSETS Non-current assets Property, plant and equipment 3 Intangible assets 4 Right of use assets 4A Investment in subsidiaries 5 Investment in associates 6 Investments at fair value through other comprehensive income Retentions receivables 9 Current assets Inventories 7 Contract work in progress 8 Contract and trade receivables 9 Advances, prepayments and other receivables 10 Deposits with banks 11 Cash and bank balances 12 Assets held for sale 6A Total assets 125 8,042 60,591 125 13.973 76.505 145 8,042 62,318 145 13,973 78.252 9,034 56,486 133,880 25,222 2,307 2,538 229,467 9,097 59,094 193.214 9,413 3.657 604 275.079 14,563 366,147 10,712 57,466 141,105 26,255 2,329 4,246 242,113 10.143 59,858 199,548 13.922 3.680 2.655 289.806 51,443 419.501 290,058 304,431 13 14 15 16 41,522 18,337 13,840 41.522 18,337 13.840 41,522 18,337 14,426 (320) (25,695) (28,952) (8.753) EQUITY AND LIABILITIES Equity Share capital Share premium Statutory reserve Foreign currency translation reserve Accumulated losses Reserve of a disposal group held for sale Equity attributable to shareholders Non-controlling interests Total equity Non-current liabilities Term loans Lease liability Employees' end of service benefits Advance from customers Deferred tax liability 41,522 18.337 14,425 (332) (19.346) (2.566) 52,040 902 52.942 16 44,747 64.946 48,270 906 49,176 44,747 64,946 38,010 39,197 18 18A 22 23 24 11,321 850 14,818 7,411 14.611 3.970 11,713 1,288 15,020 7,411 323 35,755 14.749 3.970 398 58,314 34,400 56,591 16.946 17.750 Current liabilities Term loans - current portion Lease liability-current portion Short term loans Bank borrowings Trade payables Other payabies and provisions Provision for taxation Liabilities directly associated with assets held for sale Total liabilities Total equity and liabilities Net assets per share (RO) 18 18A 19 20 21 23 24 13,711 467 27,050 34,204 69,627 64,450 1,402 210,911 29.250 44.851 75,063 76,471 2.029 244,610 14,418 644 27,050 34,261 79,815 61,804 1,508 219,500 29 250 44 851 82,575 78.148 2,275 254.849 6A 245,311 290,058 301.201 366,147 255,255 304,431 53,396 366.559 419.501 32 0.108 0.156 0.116 0.125 Statement of comprehensive income For the year ended 31 December 2019 Parent Company 2019 Amount in RD DOOS Consolidated (Restated 2019 2018 Notes 2018 227,361 229,095 270,701 268,818 3,539 25 4,027 19,713 18,444 272,357 248,808 289,145 27 Continuing operations Contract revenue - recognised over the time Sales and services income Total revenue Cost of contracts and sales Gross profit Other income General and administrative expenses (Provision) reversal for impairmem of receivables and other current assets (net) 231,388 (224,172) 7,216 (239,842) (271,006) (255,069) 17,288 8,966 18,139 26 2,510 (6,517) 2,584 (4,379) 2,581 (8.136) 2,777 (5,705) 28 8, 9, 10 and 11 (17,756) 939 (18,146) 890 5,6 (149) (7,373) 64 6 (6,846) 167 (21,414) (95) 24 8,792 (2,226) 6,566 (21,509) 15,215 6A 6A (6,484) 82 (6,294) Impairment loss for investment in subsidiaries & associates (1,500) Financing costs, net 30 (6,670) (7,229) Share In results of associates (Loss) profit before tax (21,366) 7.703 Income tax expense (48) (2,024) (Loss) profit for the year from continuing operations (21,414) 5,679 Discontinued operations Prolit after tax on sale of Investments 1,265 Loss after tax for the year from discontinued operations (Loss)/profit for the year (20,149) 5,679 Other comprehensive Income Item that may be subsequently reclassified to profit or loss: Foreign currency translation reserve reclassified to profit or Joss on disposal of foreign operations Total comprehensive (los) Income for the year (20,149) Attributable to: Equity shareholders of the parent company (20,149) 5,679 Non-controlling interests (20,149) 5,679 (Loss) (Earnings per share from continuing operations (RO) 31 (0.055) The attached notes 1 to 42 form part of these financial statements, Comparative information does not correspond to the 2018 financial statements and rellect adjustments incorporated as explained in note 40 (895) 2,578 (3,716) 5.679 (813) (6,298) 82 4 (6,294) 82 0.014 (0.052) 0.016