Account Opening (Dr) Opening (Cr) Debit Credit Closing (Dr)

1000 - Application of Funds (Assets) - 97480833.892 0 216577121.06 211502791.04 102555163.91

Current Assets - AXIS 74205789.236 0 212735220.03 206070974.53 80870034.736
** - Accounts Receivable - AXIS 36764829.813 0 61527334.36 61384063.07 36908101.103
120001 - Debtors - AXIS 34262209.448 0 60202194.58 60043893.39 34420510.638
Retention - AXIS 2502620.365 0 1325139.78 1340169.68 2487590.465
Bank Accounts - AXIS 6710901 0 115221433.79 112307116.43 9625218.36
100100 - Saudi National Ba 423522.19 0 4387982.46 4752581.81 58922.84
100150 - Saudi National Ba 20431.19 0 34317770.18 33748460.05 589741.32
100200 - Saudi National Ba 253563.77 0 40710 285118.06 9155.71
100250 - Saudi National Ba 79738.87 0 1000000 876019.8 203719.07
100300 - Saudi National Ba 0 0 14813529.91 14813529.91 0
100350 - Saudi National Ba 1492.19 0 0 0 1492.19
100400 - Saudi National Ba 150 0 50 0 200
100450 - Saudi National Ba 250 0 50 0 300
100500 - Saudi National Ba 1567 0 0 0 1567
100550 - Al Rajhi Bank 10076 583839.43 0 296780.71 575 880045.14
100600 - Alinma Bank 00 - AXI 437626.76 0 2387704.92 3273985.89 0
100650 - Alinma Bank 01 - AXI 492967.65 0 1201257.5 1603654.63 90570.52
100700 - Alinma Bank 4001- 566340.3 0 100000 659937.85 6402.45
100750 - Alinma Bank USD Ac 21693.11 0 1511228.65 1452653.33 80268.43
100800 - Alinma Teledata 002 593.12 0 0 0 593.12
100850 - Banque Saudi Frans 2461149.86 0 19129072.5 18448179.71 3142042.65
100900 - Banque Saudi Frans 407194.45 0 4587197.97 3148945.62 1845446.8
100950 - Banque Saudi Frans 237765.95 0 272633.95 0 510399.9
101000 - Banque Saudi Frans 35638.19 0 330495.78 0 366133.97
101050 - KD Bank - AXIS 1115 0 0 0 1115
101100 - Riyad Bank 3212243 539219.57 0 11900000 10234578.71 2204640.86
101150 - Riyad Bank 3212922 79565.6 0 0 0 79565.6
101200 - Riyad Bank 9941 - AX 1000 0 0 0 1000
101400 - Saudi National Ba 500 0 50 0 550
101450 - Saudi National Ba 63976.8 0 17699803.91 17763780.71 0
101500 - Saudi National Ba 0 0 1245115.35 1245115.35 0
Loans and Advances (Assets) - AX 18906041.42 0 26100736.91 25288851.41 19717926.92
126201 - Employee Loans and 651846.96 0 496756.23 254629.02 893974.17
126202 - Advances To Supplier 572671.44 0 0 0 572671.44
258100 - Unbilled Revenue - A 10506123.7 0 21503283.56 22577915.89 9431491.37
Advances To Companies - AXIS 4624623.07 0 3247647.12 1725379.5 6146890.69
Guarantee Letters and Bond - 2550776.25 0 853050 730927 2672899.25
Petty Cash - AXIS 184288.22 0 1118431.48 940517.04 362202.66
P-001 - Petty Cash Mohamed 0 436.35 38125.48 35753.21 1935.92
P-002 - 3010607 - Petty Cas 51751.64 0 0 0 51751.64
P-003 - 3010695 - Petty Cas 8274.5 0 30957.5 38416.55 815.45
 P-004 - 3010763 - Petty Ca 22152 0 0 10356 11796
P-005 - 3010767 - Petty Ca 4570.25 0 200 810.23 3960.02
P-006 - 3010812 - Petty Ca 0 25602.25 24998.12 0 0
P-007 - 3010822 - Petty Cas 922.78 0 0 1000 0
P-008 - 3010893 - Petty Cas 32118.11 0 0 9220.43 22897.68
P-009 - 3011095 - Petty Cash 1863.74 0 21000 18375.89 4487.85
P-011 - 3011273 - Petty Ca 0 4233.98 67310.34 59135.24 3941.12
P-012 - 3011357 - Petty Cas 7550.7 0 125000 112831.16 19719.54
P-013 - 3011380 - Petty C 1894.65 0 5302 0 7196.65
P-014 - 3011458 - Petty Ca 12509.71 0 0 0 12509.71
P-015 - 3011474 – Petty Ca 15663.51 0 175431.43 180903.84 10191.1
P-016 - CSSC Manager - Pett 18183.33 0 42000 52091.24 8092.09
P-017 - Petty Cash Ahmed A 5434 0 13577.5 12808.73 6202.77
P-018 - MA-0637- Petty Cash 1742.81 0 130125.1 129660.45 2207.46
P-019 - 3010790 - Petty Ca 3411 0 0 0 3411
P-028 - Petty Cash Ali Akbar 0 749.79 0 0 0
P-030 - Petty Cash Baraa 1141.75 0 0 0 1141.75
P-032 - Petty Cash Fibli Kani 0 98.74 0 0 0
P-034 - Petty Cash George Ne 2891.1 0 0 10250 0
P-038 - Petty Cash Joshuva S 1582.65 0 0 0 1582.65
P-047 - Petty Cash Neil F Um 2727.39 0 0 0 2727.39
P-051 - Petty Cash Saeed Sa 1466.1 0 0 0 1466.1
P-055 - Petty Cash Srinivas 0 438.3 61626.51 24319.07 36869.14
P-057 - Petty Cash Suneesh M 21.59 0 122.5 122.5 21.59
P-058 - Cash - AXIS 17974.32 0 114050 121077.4 10946.92
P-059 - Petty Cash - Abdulaz 0 0 120305 120378.25 0
P-060 - Petty Cash 301155 0 0 145000 0 145000
P-061 - Petty Cash Muhamma 0 0 3000 3006.85 0
Petty Cash Mujeeb Amco 301 0 0 300 0 300
Prepayments - AXIS 7114785.93 0 6227370.26 4469571.16 8872585.03
154000 - Prepaid IQAMA - AXI 3340192.32 0 4661458 2448997.32 5552653
154100 - Prepaid Insurance - 390598.81 0 84216.92 345693.35 129122.38
154200 - Prepaid Others - AXIS 2385808.42 0 911304.34 947110.38 2350002.38
154300 - Prepaid Rent - AXIS 998186.38 0 570391 727770.11 840807.27
Securities and Deposits - AXIS 106392 0 0 0 106392
190000 - Security Deposit Paid 106392 0 0 0 106392
Stock Assets - AXIS 4418550.853 0 2539913.23 1680855.42 5277608.663
140000 - Stock In Hand - AXIS 4418550.853 0 2539913.23 1680855.42 5277608.663
Fixed Assets - AXIS 20724186.659 0 3841901.03 5431816.51 19134271.179
170500 - Buildings - AXIS 1216957.61 0 0 0 1216957.61
173000 - Furniture and Fixtures 796206.84 0 8826.09 0 805032.93
173500 - Electronic Equipment - 1230515.959 0 52299.32 0 1282815.279
174000 - Vehicles - AXIS 11068750.64 0 239000 0 11307750.64
 175000 - Plants and Machineries 69362435.96 0 1671933.81 0 71034369.77
176800 - CWIP Account - AXIS 6581.25 0 1869816.79 1927059.22 0
Accumulated Depreciation - AXIS 0 62957261.6 25.02 3504757.29 0
180500 - Buildings Accumula 0 311721.61 0 109646.88 0
183000 - Furniture and Fixt 0 741400.03 0 8052.07 0
183500 - Electronic Equipm 0 924212.42 0 102746.27 0
184000 - Vehicles Accumulat 0 8616220.74 0 456807.72 0
185000 - Plants and Machin 0 52363706.8 25.02 2827504.35 0
ROU - AXIS 2550858 0 0 0 2550858
177100 - ROU Assets - AXIS 3240182 0 0 0 3240182
186000 - ROU Assets Accumulat 0 689324 0 0 0
2000 - Source of Funds (Liabilities) - 0 21470752.534 40394881.37 34064101.78 0
Accrued Expense - AXIS 0 122801.03 11100495.84 8833495.11 2144199.7
253803 - Accrued Salaries - AXIS 0 122801.03 11100495.84 8833495.11 2144199.7
Current Liabilities - AXIS 0 6125460.914 22962708.85 24980606.67 0
258000 - Advances Received Fr 0 682212.78 0 0 0
259000 - Lease Liability - AXIS 0 2905387 0 0 0
Accounts Payable - AXIS 0 1512155.899 11612885.74 13852183.2 0
220002 - Creditors - AXIS 0 1259790.269 11592935.74 13852183.2 0
220500 - Employee Retention 0 252365.63 19950 0 0
Duties and Taxes - AXIS 0 1025705.235 8064916.26 7905163.51 0
VAT Payable - AXIS 0 1025705.235 8064916.26 7905163.51 0
GR/IR - AXIS 0 0 3105104.72 3148458.94 0
230100 - Asset Received But N 0 0 1932090.48 1962096.43 0
230200 - Stock Received But N 0 0 1173014.24 1186362.51 0
Loans (Liabilities) - AXIS 0 0 179802.13 74801.02 105001.11
240300 - VCL Account Credit 0 0 179802.13 74801.02 105001.11
Long Term Liabilities - AXIS 0 5807389.62 2405841.04 0 0
240100 - BSF Bank Loan's - AXIS 0 3856355.81 1285451.94 0 0
240200 - Samba Bank Loans - AX 0 1951033.81 1120389.1 0 0
Provisions - AXIS 0 9415100.97 3925835.64 250000 0
286500 - Provision For Audit Fee 0 43200 0 0 0
287000 - Provision For Bad Debts 0 2042054 0 0 0
287500 - Provision For Cost Of Sa 0 1800000 1799992.35 0 0
288000 - Provision For Zakat - AX 0 1758460.29 1758460.29 0 0
288500 - Provisions Of End Servi 0 3771386.68 367383 250000 0
3000 - Equity - AXIS 0 76010081.36 0 0 0
300500 - Capital Stock - AXIS 0 500000 0 0 0
301000 - Statutory Reserve - AXIS 0 250000 0 0 0
301500 - Retained Earnings - AXIS 0 75260081.36 0 0 0
4000 - Income - AXIS 0 0 19543773.79 61326967.53 0
Direct Income - AXIS 0 0 19540957.73 61244007.88 0
400500 - Sales - AXIS 0 0 19540957.73 61244007.88 0
 Indirect Income - AXIS 0 0 2816.06 82959.65 0
401000 - Discount From Supplier 0 0 2816.06 25736.49 0
401500 - Other Income - AXIS 0 0 0 57223.16 0
5000 - Expenses - AXIS 0 0 32644177.07 2266092.94 30378084.13
Direct Expenses - AXIS 0 0 9012669.24 1376794.31 7635874.93
Service Expenses - AXIS 0 0 7322593.71 23228.48 7299365.23
500050 - Direct Contract Labo 0 0 4584984.21 19528 4565456.21
500150 - Direct Employee Pay 0 0 1000864.96 1504 999360.96
500200 - Direct Equipment Re 0 0 230418 0 230418
500250 - Direct Food Expenses 0 0 79242.95 0 79242.95
500300 - Direct Freight and 0 0 74366.58 0 74366.58
500350 - Direct Fuel Expenses 0 0 394104.67 0 394104.67
500400 - Direct Government 0 0 505000 0 505000
500450 - Direct Materials Cost 0 0 301185.62 200 300985.62
500500 - Direct Office Suppli 0 0 3140.21 0 3140.21
500600 - Direct Repair and 0 0 2133.35 0 2133.35
500650 - Direct Travel Costs - 0 0 59529.85 1063 58466.85
500700 - Direct Utilities and 0 0 87332.9 908.96 86423.94
500750 - Discounts To Custom 0 0 290.41 24.52 265.89
Stock Expenses - AXIS 0 0 1690075.53 1353565.83 336509.7
500850 - Cost of Goods Sold - 0 0 1552092.04 44214.81 1507877.23
500900 - Stock Adjustment - A 0 0 137983.49 1309351.02 0
Indirect Expenses - AXIS 0 0 23631507.83 889298.63 22742209.2
510050 - Audit/Tax Consultancy 0 0 2500 0 2500
510300 - COVID-Food/Medical 0 0 4548.1 0 4548.1
510350 - Custom Duties And Tax 0 0 10973.88 0 10973.88
510400 - Freight and Forwarding 0 0 35 0 35
510450 - GOSI Insurance Expense 0 0 673644.67 274039.6 399605.07
510500 - Government IQAMA Fee 0 0 2598310.32 31603.35 2566706.97
510550 - IT Expenses - AXIS 0 0 152623.19 0 152623.19
511050 - Office Maintenance Ex 0 0 2900 0 2900
511400 - Other External Services 0 0 136972.29 0 136972.29
512250 - Print and Stationery - A 0 0 1042 0 1042
512300 - Professional/Legal Fees 0 0 2800 0 2800
513050 - Round Off - AXIS 0 0 0.02 126.86 0
513100 - Salary - AXIS 0 0 609091 0 609091
513150 - Traffic Violations - AXIS 0 0 41250 1050 40200
513200 - Transportation Expense 0 0 2644.75 0 2644.75
513900 - Vehicle Insurance Expe 0 0 54104.86 612.47 53492.39
513950 - Vehicle Registration a 0 0 38262 0 38262
514000 - Visa and Exit Re-entry 0 0 538295.17 600 537695.17
514050 - Write Off - AXIS 0 0 1.21 0.45 0.76
514550 - Technical Consultancy - 0 0 7000 0 7000
Bank Charges - AXIS 0 0 433107.05 53024.81 380082.24
510150 - Allocated Financial 0 0 375335.36 0 375335.36
510200 - Bank Charges and C 0 0 52978.14 337.8 52640.34
510250 - Exchange Gain/Loss - 0 0 4793.55 52687.01 0
Depreciation - AXIS 0 0 3504757.29 25.02 3504732.27
870500 - Buildings Depreciati 0 0 109646.88 0 109646.88
873000 - Furniture and Fixtu 0 0 8052.07 0 8052.07
873500 - Electronic Equipmen 0 0 102746.27 0 102746.27
874000 - Vehicles Depreciatio 0 0 456807.72 0 456807.72
875000 - Plants and Machiner 0 0 2827504.35 25.02 2827479.33
Legal Expenses - AXIS 0 0 800 0 800
Marketing and Advertisement Ex 0 0 219366.58 0 219366.58
510700 - Advertising and Spo 0 0 17653 0 17653
510750 - Conferences and Sem 0 0 7762.5 0 7762.5
510800 - Gifts - AXIS 0 0 14826.08 0 14826.08
510850 - Marketing Expenses 0 0 140625 0 140625
510950 - Tender Expense - AXI 0 0 38500 0 38500
Office Supplies and Services - AX 0 0 113710.49 982.1 112728.39
511150 - Company Registrat 0 0 8823.34 0 8823.34
511200 - Miscellaneous Office 0 0 5648.93 0 5648.93
511250 - Printing - AXIS 0 0 162 0 162
511300 - Stationery - AXIS 0 0 667.13 0 667.13
511350 - Telephone and Com 0 0 98409.09 982.1 97426.99
Payroll Expenses - AXIS 0 0 10922359.28 510249.12 10412110.16
511500 - Salaries - AXIS 0 0 7998697.64 487044.87 7511652.77
511550 - Food Allowance - AXI 0 0 393376 0 393376
511600 - Housing Allowance - 0 0 415256.77 0 415256.77
511650 - Overtime - AXIS 0 0 634233 0 634233
511700 - Project Allowance - 0 0 110630.34 0 110630.34
511750 - Transportation Allo 0 0 108478.85 0 108478.85
511850 - Other Allowances - A 0 0 266303 0 266303
511950 - Vacation Payment - 0 0 198653.5 12992 185661.5
512000 - Vacation Ticket - AXI 0 0 36010 605 35405
512050 - Service Indemnity - A 0 0 250000 0 250000
512100 - Training and Develo 0 0 36190 0 36190
512150 - Medical Expenses - A 0 0 446934.18 9607.25 437326.93
512200 - Medical Insurance - 0 0 8783 0 8783
514450 - Recruitment - AXIS 0 0 18813 0 18813
Rentals and Leases - AXIS 0 0 1689500.36 0 1689500.36
512400 - Accommodation Rent 0 0 1576865.36 0 1576865.36
512450 - Machines Lease Rent 0 0 135 0 135
512500 - Office Rent - AXIS 0 0 112500 0 112500
Repair and Maintenance - AXIS 0 0 452548.98 2797.85 449751.13
 512650 - Accessories Repair 0 0 80 0 80
512700 - Building Repair an 0 0 10962.81 0 10962.81
512750 - Electrical Equipme 0 0 6115 0 6115
512800 - Furniture and Fixt 0 0 300 0 300
512850 - Office Equipment 0 0 1955 0 1955
512900 - Other Repair and M 0 0 300 0 300
512950 - Vehicle Repair and 0 0 292299.45 2797.85 289501.6
513000 - Working Equipment 0 0 140536.72 0 140536.72
Travel Expenses - AXIS 0 0 1372369.27 14187 1358182.27
513300 - Business Travel - AXI 0 0 76092.77 0 76092.77
513350 - Domestic Tickets - AX 0 0 69813.48 0 69813.48
513400 - Hotels and Accomod 0 0 98076.63 0 98076.63
513450 - International Tickets 0 0 915798.33 14187 901611.33
513600 - Taxi and Car Rental - 0 0 7616.88 0 7616.88
513650 - Travel Expenses wi 0 0 204971.18 0 204971.18
Utility Expenses - AXIS 0 0 45990.07 0 45990.07
513750 - Electricity Charges - 0 0 17.25 0 17.25
513800 - Sewage Water Dispo 0 0 15870 0 15870
513850 - Water Charges - AXIS 0 0 30102.82 0 30102.82

'Total' 168104683.6 168104683.61 309159953.29 309159953.29 216336334.35

Closing (Cr)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
448654.21
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
 0
0
604.13
77.22
0
0
0
0
0
0
0
0
0
0
0
749.79
0
98.74
7358.9
0
0
0
0
0
0
73.25
0
6.85
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
 0
50661.18
66461993.87
421368.49
749452.1
1026958.69
9073028.46
55191186.13
0
0
689324
15139972.944
0
0
8143358.734
682212.78
2905387
3751453.359
3519037.729
232415.63
865952.485
865952.485
43354.22
30005.95
13348.27
0
0
3401548.58
2570903.87
830644.71
5739265.33
43200
2042054
7.65
0
3654003.68
76010081.36
500000
250000
75260081.36
41783193.74
41703050.15
41703050.15
 80143.59
22920.43
57223.16
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1171367.53
0
0
0
0
0
0
0
0
0
0
0
0
126.84
0
0
0
0
0
0
0
0
 0
0
0
47893.46
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

216336334.36