Key financial figures in US Dollar

2015 2014
Net Sales 18928067 18963545
Cost of Sales 11975559 12599853
Gross Profit 6952508 6363692
Net Profit 1643304 945363
Current Assets 19552145 16685545
Total Assets 53262990 46282842
Current Liabilities 12448104 11554121
Total Liabilities 24425295 20816902
Total shareholders’ Equity 28837695 25465940
Inventory 8655056 6614072
Total Debt 24425295 20816902
Accounts receivable 6643742 7183487
The share price in the market (Closing price at 31/12/2015) 3.75
The trading price of the shares 3.06
The book price of shares (Closing price at 31/12/2015) 2.97 3.41
Number of stock 10000000 8462623
Retained profit 596066 671874
Dividends 677010
 Financial ratios for Dar Al Shefaa Corporation 2015

Gross Profit Margin ‫هامش مجمل الربح‬ 36.73%

Net Profit Margin ‫هامش صافي الربح‬ 8.68%

Return On Equity (ROE)‫معدل العائد على حقوق المساهمين‬ 8.05%

Return On Assets (ROA)‫معدل العائد على األصول‬ 4.05%

Inventory Turnover ‫دوران المخزون‬ 1.38

Turnover Receivable Accounts‫معدل دوران المبالغ تحت التحصيل‬ 2.85 times

Total Assets Turnover ‫إجمالي معدل دوران االصول‬ .36 TIMES

Current Ratio ‫معدل التداول‬ 1.57 TIMES

Quick Ratio ‫معدل التداول السريع‬ .88 TIMES

Leverage Ratio ‫الرافعه الماليه‬ 1.38 Times

Long term debt Ration .23 Times

Debt Ratio ‫نسبة االقتراض‬ .46 TIMES

Debt to equity Ratio ‫نسبة االقتراض لحقوق المساهمين‬ .85 times

Dividend Yield ‫معدل الربح الموزع للسهم‬ .22%

Payout Ratio ‫نسبة التوزيع‬ .41

Price to earnings Ratio ‫معامل سعر السهم لعائده‬ 22.9

Market to book value ‫نسبة سعر السوق الى القيمة الدفترية‬

Earnings per share ‫ربحية السهم‬ .164%

 Cash Flow

Operating activities

Net Income 1643304

Collecting from customers (539745)
Payment to supplier 1476704
Payment for operating expense 584014
Payment for income tax 58179
Payment for interest 0
Cash provided by operating activists 584014
Investing activists
Purchase of equipment (79474)
Proceeds from sale of equipment 8639
Cash used by investment activities (9078)
Financing activities
Proceeds from loan 2401522
Payment on loan 0
Proceeds from sale of stock 0
Payment of dividends (677010)
Cash provided by finance activities (9706)
Net increase of cash 806603
Beginning cash 557785
Ending cash (1364388)
Cash end of year 557,785$ 1,364,388$ 806603
 Dar Al-Dawaa 2015 Operating Cash Flow

Earnings before interest and tax 2029726

+ Depreciation 1395068

(Taxes) (26327)

Operating Cash Flow 3038372

Operating cash flow is 3038372 and this very interesting number, and tell us that the company are

sufficient to coverage its daily cash out flow.

Ending Net Fixed Assets

Ending net fixed assets 33710845

(Beginning net fixed assets) (29597297)

+ Depreciation 1395068

Net Capital spending 4113548

The amount 4349380 is the Net amount company paid on selling assets to expand and increase its

production, actually this capital expenditure,

Ending NWC 7104041

(Beginning NWC) (5141424)

Change in NWC 1962617

 Cash Flow from Assets for the year 2015

Operating cash flow 3038372

(Net capital spending) (4349380)

(change in NWC) (1962617)

Cash flow from assets (3273625)

This is negative Number which means the firms raised more money by borrowing and selling stock than i

3- Financial cash flow:

Paid out to creditors and stockholders during the year

Cash Flows to creditors

Interest paid 0

(Net new borrowing) (3608393)

Cash flow to creditors (3608393)

Cash Flows to Stockholders

Dividends paid 677010

(New net equity raised) ()

Cash flow to stockholders (966294)

 Dar Al-Dawaa Cash Flow for the year 2015
Earnings before interest and tax 2029726
+ Depreciation 1395086
Increase in provision for doubtful debts 128737
Intangible depreciation 155999
Loss of Currency differences (11969)
Profit on sale of fixed assets (10211)
Increase Provision for end of service 476380
Operational cash flow 4163748
Increase in assets
Increase in Receivables AC 413233
Increase in Inventory (2040856)
Increase in others trading assets (558758)
Increase in intangible asset 1456114
Increase in post ponds (23101)
Decrease in liabilities
Decrease in payable accounts 1026704
Decrease in accrued expenses and other credit balances (1345572)
Decrease in other current liabilities (141729)
Increased in deferred checks payment 1726265
Net operational cash flow before tax 1763802
Compensation paid to staff (163876)
Tax paid (80238)
Net operational cash flow after tax 1519688
Investment activities
Earning from sold assets 10211
Add assets (2307501)
Changing in financial investment 79474
Net cash flow from investment (2217816)
Financial activities
Decreased in banks debt (242154)
Increase in loans 2060313
Dividends and Board of Directors' fees (716610)
Net cash flow from financial 1101549
Net cash and cash equivalents 403421
Translation differences Financial Statements 403182
Cash and cash equivalents at beginning of year 557785
Cash and cash equivalents at ending of year 1364388