2282 · 25/08/2022 16:11:16 · Announcement #69927 · View on Saudi Exchange

Naqi Water Co. announces its Interim Financial Results for the Period Ending on 2022-06-30 ( Six Months )

Element ListCurrent QuarterSimilar quarter for previous year%ChangePrevious Quarter% Change
Sales/Revenue 78,768,72180,339,083-1.9560,219,57230.8
Gross Profit (Loss) 30,071,60934,259,187-12.2218,273,14064.57
Operational Profit (Loss) 22,306,71026,786,453-16.729,907,328125.15
Net Profit (Loss) after Zakat and Tax 21,292,81125,980,353-18.049,947,970114.04
Total Comprehensive Income 21,381,38925,980,353-17.79,947,970114.93
All figures are in (Actual) Saudi Arabia, Riyals
Element ListCurrent PeriodSimilar period for previous year%Change
Sales/Revenue 138,988,293137,888,1770.8
Gross Profit (Loss) 48,344,74955,808,561-13.37
Operational Profit (Loss) 32,958,89040,545,321-18.71
Net Profit (Loss) after Zakat and Tax 31,240,78138,893,004-19.68
Total Comprehensive Income 31,329,35938,893,004-19.45
Total Share Holders Equity (after Deducting Minority Equity) 229,263,304194,655,77217.78
Profit (Loss) per Share 1.562.28
All figures are in (Actual) Saudi Arabia, Riyals
Element ListExplanation
The reason of the increase (decrease) in the net profit during the current quarter compared to the same quarter of the last year is The reason for the decrease in net profit during the current quarter compared to the same quarter of previous year by 18% is due to:

-The decrease in the amount and value of sales by 1.95%.

-The increase in the COGS by 5.68% due to the increase in the prices of raw materials costs within the global inflation, which had an impact on most companies, as well as the company’s direction to attract operational staff that will contribute to the growth and increase of production and sales in the next stage.

-The increase in selling and distribution expenses by 21.33% for the company's marketing and promotional campaigns, Increasing the number of sales staff and training them to achieve future growth .

- Maintaining the general and administrative expenses at the same level, as they increased by less than 1%.

- Increase in other revenues by 164.71%The reason of the increase (decrease) in the net profit during the current quarter compared to the previous quarter of the current year is The reason for the increase in net profit during the current quarter compared to the previous quarter by 114% is due to:

The increase in sales by 30.80% due to the increase in the volume and quantity of sales. Also, the expansion of sales channels as well as geographical areas.

Gross profit increased by 64.57% due to the increase in sales volume and quantity.

- Other revenues increased by 98.52%

The net profit increased by 114% due to several factors, most notably due to period seasonality.The reason of the increase (decrease) in the net profit during the current period compared to the same period of the last year is The reason for the decrease in net profit during the current period compared to the same period of the previous year by 19.68% is due to:

-The increase in the cost of sales by 10.43%, due to the increase in raw materials costs.

-The cost of S&D expenses increased by 18.56% due to the increase in sales volume

-Although the net profit decreased, the company achieved a decrease in G&A costs by 5.61% and an increase sales by 1% and in other incomes by 298.05% in order to keep pace with the rise in manufacturing, selling and distribution costs and to maintain the lowest percentage of decrease in profits.Statement of the type of external auditor's report Unmodified conclusionModification, Qualification or Emphasis of a Matter as Stated within the External Auditor Opinion N/AReclassification of Comparison Items N/AAdditional Information Significant changes were noted in the statement of financial position as of June 30, 2022, as follows, compared to the same period:

1- Non-current assets decreased by 6.42% in the second quarter of 2022 compared to the same period, due to the decrease in the value of advance payments for the purchase of property and equipment despite the increase in property and equipment by 5.15%, as well as intangible assets by 18.59%.

2- Current assets increased by 50.91% in the second quarter of 2022 compared to the same period, due to an increase in cash and cash equivalents as inventory by 8.39%.

3- An increase in the company's total assets by 11.76% in the second quarter of 2022 compared to the same period, in return for supporting the company's plans to maintain the strength of its financial position.

4- A decrease in non-current liabilities by 14.18% in the second quarter of 2022 compared to the same period

5- A decrease in current liabilities by 10.17% in the second quarter of 2022 compared to the same period

6- An increase in total shareholders’ equity by 17.78% in the second quarter of 2022 compared to the same period, due to an increase in capital by 17.65%, with a value of 30 million riyals

* Significant changes were noted in the statement of financial position as of June 30, 2022 AD as follows, compared to the end of the year December 31, 2021:

1- Total non-current assets decreased by 5.04% in the second quarter of 2022 compared to the end of the year December 31, 2021 due to depreciation of assets, depreciation of right-of-use assets and advances for the purchase of property and equipment.

2- An increase in total current assets by 41.42% in the second quarter of 2022 compared to the end of the year December 31, due to an increase in cash and equivalents by 57.26%, as inventory by 17.75%.

3- The company's total assets increased by 10.22% in the second quarter of 2022 compared to the end of the year December 31, and this is in return for supporting the company's plans to maintain the strength of its financial position.

4- An increase in total non-current liabilities by 7.18% in the second quarter of 2022 compared to the end of the year December 31, due to the increase in the number of employees and the current service cost of the end-of-service benefits obligation by 17.21%.

5- An increase in total current liabilities by 11.69% in the second quarter of 2022 compared to the end of the year December 31,

6- An increase in total shareholders’ equity by 10.26% in the second quarter of 2022 compared to the end of the year December 31, due to the increase in retained earnings

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