-Current Ratio 2-Quick Ratio 3-Cash Ratio 4-Receivables Turnover 5-Inventory Turnover 6-Payables Turnover 7-Debt-Equity Ratio 8-Debt Ratio 9-Total Asset Turnover 10-Fixed Asset Turnover 11-Equity Turnover 12-Gross Profit Margin 13-Operating Profit Margin 14-Net Profit Margin 15-ROA 16- ROE Balance sheet Group Parent Company 31 December 31 December 31 December 31 December 2019 2018 2019 2018 Notes RO RO RO RO ASSETS Non-current Property, plant and equipment 5 6,383,389 6,406,433 3,832,861 3,683,610 Right-of-use assets 5 339,729 - 297,844 - Investment in subsidiaries - - 515,750 515,750 Investment in associate 8 67,500 - 67,500 - Fixed deposits 12.1 - 1,048,399 - 1,048,399 Finance lease receivables 7 - - 329,603 - Deferred tax assets 30 769,632 675,393 823,567 727,632 Non-current assets 7,560,250 8,130,225 5,867,125 5,975,391 Current Inventories 9 3,678,655 4,481,209 3,675,839 4,450,529 Current portion of lease receivables 7 - - 14,762 - Trade and other receivables 10 2,633,263 3,771,104 2,203,
Calculate all from 1 to 16 the following ratios
1-
2-Quick Ratio
3-Cash Ratio
4-Receivables Turnover
5-Inventory Turnover
6-Payables Turnover
7-Debt-Equity Ratio
8-Debt Ratio
9-Total Asset Turnover
10-Fixed Asset Turnover
11-Equity Turnover
12-Gross Profit Margin
13-Operating Profit Margin
14-Net Profit Margin
15-ROA
16- ROE
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Group |
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Parent Company |
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31 December |
31 December |
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31 December |
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31 December |
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2019 |
2018 |
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2019 |
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2018 |
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Notes |
RO |
RO |
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RO |
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RO |
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ASSETS |
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Non-current |
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Property, plant and equipment |
5 |
6,383,389 |
6,406,433 |
3,832,861 |
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3,683,610 |
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Right-of-use assets |
5 |
339,729 |
- |
|
297,844 |
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- |
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Investment in subsidiaries |
|
- |
- |
|
515,750 |
|
515,750 |
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|
|
Investment in associate |
8 |
67,500 |
- |
|
67,500 |
|
- |
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|
Fixed deposits |
12.1 |
- |
1,048,399 |
- |
|
1,048,399 |
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Finance lease receivables |
7 |
- |
- |
|
329,603 |
|
- |
|
|
|
|
30 |
769,632 |
675,393 |
823,567 |
|
727,632 |
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Non-current assets |
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7,560,250 |
8,130,225 |
5,867,125 |
|
5,975,391 |
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Current |
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Inventories |
9 |
3,678,655 |
4,481,209 |
|
3,675,839 |
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4,450,529 |
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|
Current portion of lease receivables |
7 |
- |
- |
|
14,762 |
|
- |
|
|
|
Trade and other receivables |
10 |
2,633,263 |
3,771,104 |
|
2,203,431 |
|
3,244,883 |
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Due from related parties |
21 |
- |
- |
|
538,358 |
|
351,897 |
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|
Financial assets classified as FVTPL |
11 |
78,687 |
187,604 |
|
78,687 |
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187,604 |
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||||
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Fixed deposit |
12.1 |
1,048,399 |
- |
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1,048,399 |
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- |
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Cash and cash equivalents |
12 |
165,213 |
908,878 |
|
43,948 |
|
901,098 |
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Current assets |
|
7,604,217 |
9,348,795 |
|
7,603,424 |
|
9,136,011 |
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Total assets |
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15,164,467 |
17,479,020 |
|
13,470,549 |
|
15,111,402 |
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EQUITY AND LIABILITIES |
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Equity |
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Share capital |
13 |
12,500,000 |
12,500,000 |
12,500,000 |
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12,500,000 |
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Legal reserve |
14 |
3,480,985 |
3,480,985 |
3,314,319 |
|
3,314,319 |
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Capital reserve |
15 |
29,269 |
29,269 |
29,269 |
|
29,269 |
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Accumulated losses |
|
(5,657,022) |
(2,024,793) |
(7,203,581) |
|
(3,838,147) |
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|
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|
|
|
|
|
|
|
|
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Total equity |
|
10,353,232 |
13,985,461 |
8,640,007 |
|
12,005,441 |
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LIABILITIES |
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Non-current |
|
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|
|
|
|
|
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Term loans |
16 |
826,590 |
684,360 |
376,621 |
|
34,387 |
|
|
|
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Lease liabilities |
6 |
298,245 |
- |
|
298,245 |
|
- |
|
|
|
End of service benefits |
17 |
108,070 |
101,855 |
79,569 |
|
90,330 |
|
|
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Non-current liabilities |
|
1,232,905 |
786,215 |
754,435 |
|
124,717 |
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|
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Current |
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|
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Term loans |
16 |
250,080 |
234,682 |
50,076 |
|
34,678 |
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|
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|
Lease liabilities |
6 |
44,260 |
- |
|
44,260 |
|
- |
|
|
|
Short term loans |
18 |
1,664,242 |
1,500,000 |
1,664,242 |
|
1,500,000 |
|
|
|
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Trade and other payables |
19 |
1,609,499 |
969,718 |
1,535,560 |
|
883,279 |
|
|
|
|
Income tax payable |
30 |
10,249 |
2,944 |
- |
|
- |
|
|
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|
Due to related parties |
21 |
- |
- |
|
781,969 |
|
563,287 |
|
|
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Current liabilities |
|
3,578,330 |
2,707,344 |
4,076,107 |
|
2,981,244 |
|
|
|
|
Total liabilities |
|
4,811,235 |
3,493,559 |
4,830,542 |
|
3,105,961 |
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|
|
|
Total equity and liabilities |
|
15,164,467 |
17,479,020 |
13,470,549 |
|
15,111,402 |
|
Income Statement
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Group |
Parent Company |
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Period from |
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Period from |
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Year ended |
1 April 2018 to |
Year ended |
1 April 2018 to |
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31 December |
31 December |
31 December |
31 December |
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|
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2019 |
2018 |
2019 |
2018 |
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Notes |
|
RO |
RO |
RO |
RO |
|
Revenue |
22 |
|
14,900,463 |
14,580,554 |
14,207,100 |
13,502,536 |
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Direct costs |
24 |
|
(13,670,282) |
(12,664,707) |
(13,707,877) |
(11,456,228) |
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Gross profit |
|
|
1,230,181 |
1,915,847 |
499,223 |
2,046,308 |
|
General and administration |
25 |
|
(2,875,334) |
(1,901,640) |
(2,443,108) |
(1,554,571) |
|
expenses |
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|||||
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Selling and distribution expenses Profit on disposal of vehicles
Loss on investment classified as FVTPL – net
|
26 |
(2,109,355) |
(980,562) |
(2,161,563) |
(1,675,812) |
|
|
89,578 |
- |
89,578 |
- |
|
27 |
(32,585) |
(4,375) |
(32,585) |
(4,375) |
|
|
Other income |
23 |
97,876 |
209,349 |
632,552 |
483,187 |
|
|
Finance income |
28 |
37,164 |
26,606 |
60,886 |
26,606 |
|
|
Operating loss |
|
(3,562,475) |
(734,775) |
(3,355,017) |
(678,657) |
|
|
Finance costs |
28 |
(154,196) |
(80,489) |
(106,352) |
(36,276) |
|
|
Loss before tax |
|
(3,716,671) |
(815,264) |
(3,461,369) |
(714,933) |
|
|
Tax income - net |
30 |
84,442 |
139,964 |
95,935 |
125,554 |
|
|
Loss for the year/period |
|
(3,632,229) |
(675,300) |
(3,365,434) |
(589,379) |
|
|
Other comprehensive income for |
|
|
|
|
|
|
|
the year/period |
|
- |
- |
- |
- |
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