1. ROCE Analysis
   1. ROCE.
   2. CEL.
   3. CSL.
2. Risk Analysis:
   1. Quick Ratio (Acid Test Ratio).
   2. Working capital Activity ratio.
3. Long-Term Solvency Risk- Debt Ratios:
   1. L.T. Debt Ratio.
   2. Debt/Equity Ratio.
   3. L.T. Debt/Asset Ratio.
4. Multiple Discriminant Analysis:
    
    

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Al Fajar Al Alamia Company SAOG and its subsidiaries Separate and consolidated statement of profit or loss and other comprehensive income for the year ended 30 June 2020 (Expressed in Omani Rials) Income Revenue from contracts with customers Cost of revenue Gross profit Other income Reversal of excess ECL provision on trade receivables (Note 14) Expenses Salaries and other related staff costs Selling and distribution expenses General and administrative expenses Depreciation of property, plant and equipment Amortisation of intangible assets Amortisation of right-of-use asset Provision for ECL on trade receivables (Note 14) Property, plant and equipment written-off Note 25 26 27 28 29 30 7 8 9 7 Profit from operations Finance costs (net) Profit on transfer of a subsidiary Share of loss from investment in an associate Profit before tax for the year Income tax release/(expense) Net profit after tax and total comprehensive income for the year Basic and diluted earnings per share 33 31 10 12 32 Group 30 June 2020 16,224,720 (13,461,315) 2,763,405 324,725 496,005 3,584,135 (427,933) (305,691) (1,184,304) (53,395) (4,907) (40,056) (88,333) (23,131) (2,127,749) 1,456,385 (1,287,707) (6,099) 162,579 37,804 200,383 0.004 Parent Company 30 June 2020 5,397,030 20,245,116 (3,681,006) (15,654,530) 1,716,024 4,590,586 80,790 3,219 1,800,033 (266,888) (295,374) (257,681) (12,036) (1,595) (19,163) (852,736) 947,297 (6,099) 294,026 (43,749) Group 30 June 2019 250,277 0.005 302,340 104,168 4,997,094 (491,594) (421,772) (981,961) (35,859) (4,808) (647,172) (1,031,796) 234,405 (230,253) 2,830,847 (14,396) 2,019,060 (217,355) 1,801,705 Parent Company 30 June 2019 0.037 5,710,954 (3,769,144) 1,941,810 (2,166,247) (1,040,941) 81,402 2,023,212 (302,601) (407,141) (217,084) (11,811) (1,308) (100,996) 982,271 (486,504) (14,396) 481,371 (148,601) 332,770 0.007 Al Fajar Al Alamia Company SAOG and its subsidiaries Separate and consolidated statement of profit or loss and other comprehensive income for the year ended 30 June 2020 (Expressed in Omani Rials) Income Revenue from contracts with customers Cost of revenue Gross profit Other income Reversal of excess ECL provision on trade receivables (Note 14) Expenses Salaries and other related staff costs Selling and distribution expenses General and administrative expenses Depreciation of property, plant and equipment Amortisation of intangible assets Amortisation of right-of-use asset Provision for ECL on trade receivables (Note 14) Property, plant and equipment written-off Note 25 26 27 28 29 30 7 8 9 7 Profit from operations Finance costs (net) Profit on transfer of a subsidiary Share of loss from investment in an associate Profit before tax for the year Income tax release/(expense) Net profit after tax and total comprehensive income for the year Basic and diluted earnings per share 33 31 10 12 32 Group 30 June 2020 16,224,720 (13,461,315) 2,763,405 324,725 496,005 3,584,135 (427,933) (305,691) (1,184,304) (53,395) (4,907) (40,056) (88,333) (23,131) (2,127,749) 1,456,385 (1,287,707) (6,099) 162,579 37,804 200,383 0.004 Parent Company 30 June 2020 5,397,030 20,245,116 (3,681,006) (15,654,530) 1,716,024 4,590,586 80,790 3,219 1,800,033 (266,888) (295,374) (257,681) (12,036) (1,595) (19,163) (852,736) 947,297 (6,099) 294,026 (43,749) Group 30 June 2019 250,277 0.005 302,340 104,168 4,997,094 (491,594) (421,772) (981,961) (35,859) (4,808) (647,172) (1,031,796) 234,405 (230,253) 2,830,847 (14,396) 2,019,060 (217,355) 1,801,705 Parent Company 30 June 2019 0.037 5,710,954 (3,769,144) 1,941,810 (2,166,247) (1,040,941) 81,402 2,023,212 (302,601) (407,141) (217,084) (11,811) (1,308) (100,996) 982,271 (486,504) (14,396) 481,371 (148,601) 332,770 0.007

Answer rating: 100% (QA)

solution iv V Inventory Tumover Ratio Days in inventory Days in inventory Average collect... View the full answer