Professional Documents
Culture Documents
2006
Al Faraj Consulting W.L.L
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Nature
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Financial Analysis: General Framework
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Balance Sheet
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ABC (..)
31 2005
2005
2004
10,368,009
1,834,965
717,533
756,181
10
1,928,369
240,588
11
3,025,750
2,232,805
)(HP
12
13
14
15
16
9
3,602,868
658,313
3,103,825
737,711
8,062,354
-
1,847,611
758,316
388,324
273,114
2,456,802
2,425,677
32,204,732
13,214,383
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ABC (..)
31 2005
17
5,527,575
2,325,510
19
20
238,693
733,121
638,693
618,540
21
9,035
7,486
HP
18
1,569,534
6,508,424
5,159,763
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ABC (..)
31 2005
22
5,780,176
2,650,000
)(4,386
)(5,963
13,922,653
2,875,400
5,862,479
2,532,498
25,560,922
8,051,935
135,386
2,685
25,696,308
8,054,620
32,204,732
13,214,383
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Income Statement
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ABC (..)
31 2005
2005
2004
8,361,362
5,246,264
)(3,585,686
)(3,037,774
4,775,676
2,208,490
247,572
179,530
( /) 14
245,839
)(7,467
)(1,021,752
)(707,599
)(66,012
)(84,299
)(26,288
)(25,910
352,386
122,486
81,443
26,914
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ABC (..)
31 2005
2005
2004
99,145
20,810
4,729,052
1,691,912
4,731,231
1,690,557
)(2,179
1,355
25
0,85
0,33
25
0,84
0,33
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4,729,052
1,691,912
Revenue
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ABC (..)
31 2005
2005
2004
4,729,052
1,691,912
)(99,145
)(20,810
()/
14
)(245,839
7,467
98,956
95,542
291,076
1,551
4,106
6,106
28,398
26,000
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ABC (..)
31 2005
2005
2004
)(140
)(1,601
)(14
)(754
4,511,232
2,100,631
38,648
)(1,002,493
)(792,945
657,099
)(474,979
71,066
)(732,434
3,197,110
371,477
889,863
114,581
272,203
6,066,133
3,154,926
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ABC (..)
31 2005
2005
2004
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)(1,346,562
1,814
)(150,805
)(2,350,127
)(1,100,349
)(644,866
6,711
)(1,152,304
)(6,736,488
)(1,981,033
21,051
3,300
)(568,811
)(11,070
)(215,690
3,808
)(343,505
)(3,091,950
Al Faraj Consulting W.L.L
ABC (..)
31 2005
2005
2004
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)(340,328
134,880
)(400,000
8,076,004
1,577
7,472,133
6,801,778
2,233,927
9,035,705
)(312,179
638,693
326,514
389,490
1,844,437
2,233,927
Al Faraj Consulting W.L.L
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Al Faraj Consulting W.L.L
Liquidity Ratios
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Current Ratio
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:
0.38 = 2005
0.24 = 2006
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0.61 = 2005
1.43 = 2006
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Activity Ratios
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=
11.33 = 2005
1.67 = 2006
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Receivables Turnover
360 /
9.72 = 2006
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Inventory Turnover
Aging Receivables
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30-0
400
42
60-31
200
21
90-61
150
16
120-91
120
13
120
80
950
100
Al Faraj Consulting W.L.L
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0.29 = 2005
0.14 = 2006
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0.59 = 2005
Profit Margin
0.60 = 2006
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()%
)ROA (%
8.35 = 2006
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()%
)ROE (%
11.27 = 2006
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/ ()%
)Loan Assets /Assets (%
0 = 2006
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/ ()%
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/ ()%
)Equity / Assets (%
74.09 = 2006
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/ ()%
)Operating Income / Total Income (%
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/ ()%
)Other Income / Total Income (%
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Al Faraj Consulting W.L.L
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Al Faraj Consulting W.L.L
0.85 = 2005
0.50 = 2006
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4.45 = 2005
4.47 = 2006
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Market to Book value Per Share
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3.13 = 2006
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Rate of Return on Investment in a Stock
_
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Debt Ratio
0.26 = 2006
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0 = 2006
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0.26 = 2006
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0.065 = 2006
0.04 = 2005
-----------------------------------
0.818 = 2005
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0.503 = 2006
Al Faraj Consulting W.L.L
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0.0714 = 2006
0.29 = 2005
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0.14 = 2006
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1.9181 = 2005
-----------------
1.127 = 2006
0.898 = 2005
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0.741 = 2006
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Al Faraj Consulting W.L.L
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ABC (..) 0.15
31 ( 2004 )
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ABC 31 2005
% 35
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= 8.75 = )25% +1( 0.35
0.35 40%
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(
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(
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(
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ABC 28 2006
14 2006 31
25
12.5 = 14 28 / 25
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Value Ratio
ABC
3.13 2006 31
2.76 14 2006 31 .
ABC =
12.35 = 14 3.13 / 2.76
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: 5 (
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ABC
2005 0.03 0.2
31 2005 23.15
.
ABC 31 2005
154.33 = 23.15 0.03 / 0.2
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59.73 = 3 / 154.33 + 12.35 + 12.5
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