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Financial Analysis of a Company: A Case Study, Schemes and Mind Maps of Financial Statement Analysis
A detailed financial analysis of a company, examining key performance indicators such as profitability, liquidity, and solvency. It provides a comprehensive overview of the company's financial health and highlights areas for improvement. The analysis includes a discussion of key ratios and their implications for the company's future prospects.
Typology: Schemes and Mind Maps
2023/2024
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Table of Contents
9 .......................................................................................تﺎ 5 ﺻ 7 <ﻟاوتﺎﺟﺎ<H<ﺳﻻا:ﺎﻌF را
: 2022 و 2021 ﻲﻣﺎﻌﻟﺔﻌ:K:ﻟاﺔ 5 ﻟﺎ:ﻟا 9 ﺋا 7 ﻘﻟ ا
ﺔ.ﻠ.ﻐ< 0 ﻟاﺎﻬﺗﺎ.d.ﺗ#ا 0 ﺳاحﺎdﻧ/ﻌz#ًاﻘ 0 (ﻣﺎ.ًﻟﺎﻣًءادأ 1 # 0 /.ﻟإ,+)(ﻟاﺔ$#<ﻟﺔﻌIdIﻟاﺔ.ﻟﺎIﻟاyﺋا)ﻘﻟا#ﻬt ﺗ
: 2022 و 2021 ﻲﻣﺎﻌﻟﺔ.ﻟﺎIﻟات#اﺷIﻟاyﻫأﺢﺿ)ﯾلو+ﺟﻲﻠﯾﺎI.ﻓ.ﺔ.ﻌﺳ) 0 ﻟا و
PH (ﻟ ا 2021 2022
تا د#اﯾﻹاﻲﻟﺎIﺟ إ ﻪ. @ﺟرﺎ.ﻠﻣ 10 ﻪ.@ﺟرﺎ.ﻠﻣ 12
ﻒ. ﻟﺎO 0 ﻟاﻲﻟﺎIﺟ إ ﻪ. @ﺟرﺎ.ﻠﻣ 7 ﻪ.@ﺟرﺎ.ﻠﻣ8.
حﺎ \رﻷاﻲﻓﺎ ﺻ ﻪ. @ﺟرﺎ.ﻠﻣ 3 ﻪ.@ﺟرﺎ.ﻠﻣ3.
ل) ﺻﻷاﻲﻟﺎIﺟ إ ﻪ. @ﺟرﺎ.ﻠﻣ 20 ﻪ.@ﺟرﺎ.ﻠﻣ 22
م) ?LﻟاﻲﻟﺎIﺟ إ ﻪ. @ﺟرﺎ.ﻠﻣ 12 ﻪ.@ﺟرﺎ.ﻠﻣ 13
)ﻘﺣﻲﻟﺎIﺟ إ
ﺔ. OﻠIﻟا ﻪ. @ﺟرﺎ.ﻠﻣ 8 ﻪ.@ﺟرﺎ.ﻠﻣ 9
لﻼﺧﺔ$#<ﻠﻟﻲﻟﺎIﻟاءادﻷا 8 (Sﺗ/ﻌzﺎIﻣ ،حﺎ\رﻷاﻲﻓﺎﺻوتاد#اﯾﻹاﻲﻓةدﺎ*زت#اﺷIﻟاﻩsﻫﺢﺿ) ﺗ
.ة# 0 ﻔﻟاﻩs ﻫ
(ﺔﻟ 75 Sﻟاﺔ(Sﻧ)لواP<ﻟاﺔ(Sﻧ. ١
ﻰﻠﻋ.ﺔﻟوا+ 0 Iﻟام)?LﻟاﻲﻟﺎIﺟإﻰﻠﻋﺔﻟوا+ 0 Iﻟال)ﺻﻷاﻲﻟﺎIﺟإﺔI(ﻗلﻼﺧ 8 ﻣلوا+ 0 ﻟاﺔR(ﻧبﺎ(ﺣy ﺗ
:لﺎvIﻟاﻞ.R ﺳ
رﺎ.ﻠﻣ 10 ﺔﻟوا+ 0 Iﻟا م)?Lﻟاوﻪ.@ﺟ رﺎ.ﻠﻣ 16.7ﺔﻟوا+ 0 Iﻟا ل)ﺻﻷا Vﻧﺎ$ اذإ : 2021 مﺎﻋ ﻲﻓ •
.1.67= 10 /16.7=لوا+ 0 ﻟاﺔR(ﻧنﺈﻓ،ﻪ.@ ﺟ
رﺎ.ﻠﻣ 11 ﺔﻟوا+ 0 Iﻟا م)?Lﻟاوﻪ.@ﺟ رﺎ.ﻠﻣ 18.5ﺔﻟوا+ 0 Iﻟا ل)ﺻﻷا Vﻧﺎ$ اذإ : 2022 مﺎﻋ ﻲﻓ •
.1.69= 11 /18.5=لوا+ 0 ﻟاﺔR(ﻧنﺈﻓ،ﻪ.@ ﺟ
:ﺔﻌX 0 Sﻟاﺔﻟ 75 Sﻟاﺔ(Sﻧ. ٢
وbLIﻟاﺔI.ﻗح#|لﻼﺧ 8 ﻣﺔR(@ﻟاﻩsﻫبﺎ(ﺣy ﺗ
م)?Lﻟاﻰﻠﻋﺞﺗﺎ@ﻟاﺔI(ﻗyﺛﺔﻟوا+ 0 Iﻟال)ﺻﻷا 8 ﻣ
:لﺎvIﻟاﻞ.Rﺳﻰﻠﻋ.ﺔﻟوا+ 0 Iﻟ ا
وbLIﻟاو،ﻪ.@ﺟ رﺎ.ﻠﻣ 16.7ﺔﻟوا+ 0 Iﻟا ل)ﺻﻷا Vﻧﺎ$ اذإ : 2021 مﺎﻋ ﻲﻓ •
= 10 / (3.5 - 16.7) = ﺔﻌ*#(ﻟا ﺔﻟ).(ﻟا ﺔR(ﻧ نﺈﻓ،ﻪ.@ﺟ رﺎ.ﻠﻣ 10 ﺔﻟوا+ 0 Iﻟا م)?Lﻟا و
وbLIﻟوا ،ﻪ.@ﺟ رﺎ.ﻠﻣ 18.5 ﺔﻟوا+ 0 Iﻟا ل)ﺻﻷا Vﻧﺎ$ اذإ : 2022 مﺎﻋ ﻲﻓ •
.1.31= 11 /( 4 - 18.5)=ﺔﻌ*#(ﻟاﺔﻟ).(ﻟاﺔR(ﻧنﺈﻓ،ﻪ.@ﺟرﺎ.ﻠﻣ 11 ﺔﻟوا+ 0 Iﻟام)?Lﻟا و
و[:ﻟانراودلPﻌﻣ. ٣
2.2ﺔﻋ)ﻓ+Iﻟا+ﺋا)ﻔﻟاوﻪ.@ﺟ رﺎ.ﻠﻣ8.1ﺋ#ا
ﻟاو+ﺋ)اﻔﻟاﻞRﻗحﺎ\رﻷاVﻧﺎ$اذإ: 2022 مﺎﻋﻲﻓ •
.3.7=2.2/8.1=+ﺋا)ﻔﻟاﺔ.CﻐﺗﺔR(ﻧنﺈﻓ،ﻪ.@ﺟرﺎ.ﻠ ﻣ
:ﺢj 0 ﻟاﻲﻓﺎﺻiﻣﺎﻫ. ٦
ل)?Sﻠﻟ 100 ﻲﻓﺞﺗﺎ@ﻟاب#ﺿو تﺎﻌ.RIﻟاﻲﻟﺎIﺟإﻰﻠﻋ حﺎ\رﻷاﻲﻓﺎﺻﺔI(ﻘm ﺔR(@ﻟا ﻩsﻫ بﺎ(ﺣ y ﺗ
:لﺎvIﻟاﻞ.Rﺳﻰﻠﻋ.ﺔ*){IﻟاﺔR(@ﻟاﻰﻠ ﻋ
نﺈﻓ،ﻪ.@ﺟرﺎ.ﻠﻣ 28 تﺎﻌ.RIﻟاﻲﻟﺎIﺟوﻪ.@ﺟ رﺎ.ﻠﻣ 3 حﺎ\رﻷاﻲﻓﺎﺻنﺎ$اذإ: 2021 مﺎﻋﻲﻓ •
%.10.7= 100 ×( 28 / 3 )=ﺢ#ﻟاﻲﻓﺎﺻﻣﺎ ﻫ
نﺈﻓ،ﻪ.@ﺟرﺎ.ﻠﻣ 31 تﺎﻌ.RIﻟاﻲﻟﺎIﺟوﻪ.@ﺟرﺎ.ﻠﻣ3.5حﺎ\رﻷاﻲﻓﺎﺻنﺎ$اذإ: 2022 مﺎﻋﻲﻓ •
%.11.3= 100 ×( 31 /3.5)=ﺢ#ﻟاﻲﻓﺎﺻﻣﺎ ﻫ
:ل 7 ﺻﻷاﻰﻠﻋPﺋﺎﻌﻟالPﻌﻣ. ٧
ﻰﻠﻋل)?Sﻠﻟ 100 ﻲﻓﺞﺗﺎ@ﻟاب#ﺿول)ﺻﻷاﻲﻟﺎIﺟإﻰﻠﻋحﺎ\رﻷاﻲﻓﺎﺻﺔI(ﻘmﺔR(@ﻟاﻩsﻫبﺎ(ﺣy ﺗ
:لﺎvIﻟاﻞ.Rﺳﻰﻠﻋ.ﺔ*){IﻟاﺔR(@ﻟ ا
نﺈﻓ،ﻪ.@ﺟ رﺎ.ﻠﻣ 20 ل)ﺻﻷا ﻲﻟﺎIﺟوﻪ.@ﺟ رﺎ.ﻠﻣ 3 حﺎ\رﻷاﻲﻓﺎﺻنﺎ$ اذإ: 2021 مﺎﻋ ﻲﻓ •
%. 15 = 100 ×( 20 / 3 )=ل)ﺻﻷاﻰﻠﻋ+ﺋﺎﻌﻟال+ﻌ ﻣ
نﺈﻓ،ﻪ.@ﺟرﺎ.ﻠﻣ 22 ل)ﺻﻷاﻲﻟﺎIﺟوﻪ.@ﺟرﺎ.ﻠﻣ3.5حﺎ\رﻷاﻲﻓﺎﺻنﺎ$اذإ: 2022 مﺎﻋﻲﻓ •
%. 16 = 100 ×( 22 /3.5)=ل)ﺻﻷاﻰﻠﻋ+ﺋﺎﻌﻟال+ﻌ ﻣ
:ﺔ 5 pﻠ:ﻟاﻰﻠﻋPﺋﺎﻌﻟالPﻌﻣ. ٨
ل)?Sﻠﻟ 100 ﻲﻓﺞﺗﺎ@ﻟاب#ﺿوﺔ.OﻠIﻟاق)ﻘﺣﻲﻟﺎIﺟإﻰﻠﻋحﺎ\رﻷاﻲﻓﺎﺻﺔI(ﻘmﺔR(@ﻟاﻩsﻫبﺎ(ﺣy ﺗ
:لﺎvIﻟاﻞ.Rﺳﻰﻠﻋ.ﺔ*){IﻟاﺔR(@ﻟاﻰﻠ ﻋ
نﺈﻓ،ﻪ.@ﺟرﺎ.ﻠﻣ 8 ﺔ.OﻠIﻟاق)ﻘﺣﻲﻟﺎIﺟوﻪ.@ﺟرﺎ.ﻠﻣ 3 حﺎ\رﻷاﻲﻓﺎﺻنﺎ$اذإ: 2021 مﺎﻋﻲﻓ •
%.37.5= 100 ×( 8 / 3 )=ﺔ.OﻠIﻟاﻰﻠﻋ+ﺋﺎﻌﻟال+ﻌ ﻣ
)ﻘﺣﻲﻟﺎIﺟوﻪ.@ﺟرﺎ.ﻠﻣ3.5حﺎ\رﻷاﻲﻓﺎﺻنﺎ$اذإ: 2022 مﺎﻋﻲﻓ •
،ﻪ.@ﺟرﺎ.ﻠﻣ 9 ﺔ.OﻠIﻟا
%.38.9= 100 ×( 9 /3.5)=ﺔ.OﻠIﻟاﻰﻠﻋ+ﺋﺎﻌﻟال+ﻌﻣنﺈ ﻓ
:K:ﻟاﻲﻟﺎ:ﻟاﻞ 5 ﻠ=<ﻟالوP ﺟ
ﺔ( SHﻟ ا 2021 2022
لو ا+ 0 ﻟاﺔR( ﻧ 1.67 1.
ﺔﻌ *#(ﻟاﺔﻟ).(ﻟاﺔR( ﻧ 1.29 1.
وbLIﻟانراودل+ﻌ ﻣ
ﻞ. ?S 0 ﻟاة# 0 ﻓHﺳ) 0 ﻣ ﺎًﻣ )ﯾ 45 ﺎًﻣ)ﯾ 47
+ﺋ ا)ﻔﻟاﺔ.CﻐﺗﺔR( ﻧ 3.5 3.
ﺢ\ #ﻟاﻲﻓﺎﺻﻣﺎ ﻫ 30% 29%
b*bﻌﺗ لﻼﺧ 8 ﻣﻞ.?S 0 ﻟاة# 0 ﻓHﺳ) 0 ﻣﻞ.ﻠﻘﺗ ﻰﻠﻋﻞIﻌﻟاﺔ$#<ﻠﻟﻲﻐR@ﯾ :ﻞ 5 `=<ﻟاةرادإ, 5 S=ﺗ. 1
.ءﻼIﻌﻠﻟﻊﻓ+ﻟا¥و#ﺷ 8 .(Sﺗوﻞ.?S 0 ﻟاyt ﻧ
ل)ﺻﺄm ¦ﺎﻔ 0 ﺣﻻاونوbLIﻟا رةادإ 8 .(Sﺗ لﻼﺧ 8 ﻣ 1 ﻟذ ¢.ﻘSﺗ 8 /Iz : ﺔﻌX 0 Sﻟا ﺔﻟ 75 Sﻟا ةدﺎXز. 2
.ﺔﻟ).ﺳ#vﻛ أ
ةءﺎﻔ$ 8 .(S 0 ﻟ رﺎO 0 ﺑﻻا ﻲﻓ رﺎIv 0 ﺳﻻا ﺔﻠﺻا)Im ﻰﺻ)ﯾ : 0 X 7 e<ﻟاو y=(ﻟا ﻲﻓ رﺎ:;<ﺳﻻا \X\ﻌﺗ. 3
)(ﻟاﻲﻓﺔ$#<ﻟاﺔ.(ﻓﺎ@ﺗةدﺎ*زوتﺎ.ﻠIﻌﻟ ا
قا)ﺳﻷاﻰﻠﻋدﺎI 0 ﻋﻻاﻞ.ﻠﻘﺗوتاد#اﯾﻹاb*bﻌ 0 ﻟة+ﯾ+ﺟقا)ﺳأل)ﺧدﻰﻠﻋb.$# 0 ﻟا :قا 7 ﺳﻷاﻊX 7 Hﺗ. 4
.ﺔz+.ﻠﻘ 0 ﻟ ا
ةدﺎزوﻞ)I 0 ﻟاﻒ.ﻟﺎOﺗﻞ.ﻠﻘﺗلﻼﺧ 8 ﻣ+ﺋا)ﻔﻟاﺔ.CﻐﺗﺔR(ﻧ 8 .(Sﺗ 8 /Iz :ﻞX 7 :<ﻟاﻒ 5 ﻟﺎpﺗﺔﻌﺟ 0 اﻣ. 5
.ﺔ.ﻠ.ﻐ< 0 ﻟاحﺎ\رﻷ ا
و[:ﻟاةرادإ تﺎ 5 K 5 ﺗ 0 ا<ﺳا 0 X 7 eﺗ. 6
ما+L 0 ﺳاةءﺎﻔ$ نﺎI ﻟنوbLIﻟانراودل+ﻌﻣ 8 .(Sﺗ dz :
.ﻒ.ﻟﺎO 0 ﻟاﻞ.ﻠﻘﺗودرا)Iﻟ ا
+bIﻟابsdﻟ+ﺋا)ﻌﻟا 8 .(Sﺗوﺔ.ﻟﺎIﻟاﺔ.ﻓﺎﻔ<ﻟاةدﺎزﻰﻠﻋ ﻞIﻌﻟا :,X 0 :;<S:ﻟاﻊﻣتﺎﻗﻼﻌﻟا\X\ﻌﺗ. 7
.تراﺎIv 0 ﺳﻻا 8 ﻣ