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Alf Layla Power Company SAOG · FY2024 · 41 pagesExample filing. Every party in it is fictional.

Financial position
Line	Note	Page	2024	2023
ASSETS
Non-current assets
Property, plant and equipment	4	p. 7	97,863,357	101,018,233
Right-of-use assets	17	p. 7	1,189,934	1,225,992
Finance lease receivable	5	p. 7	23,122,445	25,593,784
Trade and other receivables	7	p. 7	2,095,325	1,279,915
Prepayments of connection charges	—	p. 7	680,762	593,382
Derivative financial instrument	13	p. 7	997,583	1,141,151
Total non-current assets	—	p. 7	125,949,406	130,852,457
Current assets
Inventories	6	p. 7	4,016,005	4,042,491
Finance lease receivable	5	p. 7	2,340,006	2,174,847
Trade and other receivables	7	p. 7	4,250,982	3,345,396
Advances and prepayments	8	p. 7	353,216	168,200
Derivative financial instrument	13	p. 7	281,369	321,863
Cash and cash equivalents	9	p. 7	2,437,936	3,419,550
Total current assets	—	p. 7	13,679,514	13,472,347
TOTAL ASSETS	—	p. 7	139,628,920	144,324,804
EQUITY AND LIABILITIES
Equity
Share capital	10	p. 7	16,223,520	16,223,520
Legal reserve	11	p. 7	894,663	788,239
Retained earnings	—	p. 7	21,709,021	20,751,210
Equity before hedging reserve	—	p. 7	38,827,204	37,762,969
Hedging reserve	12	p. 7	1,087,111	1,243,562
Total equity	—	p. 7	39,914,315	39,006,531
Liabilities
Non-current liabilities
Term loan	15	p. 7	73,269,334	80,744,894
Lease liabilities	17	p. 7	1,417,118	1,432,479
Deferred tax liabilities	18	p. 7	9,223,850	8,759,081
Provision for decommissioning costs	14	p. 7	3,753,869	3,990,977
End of service benefits	—	p. 7	49,203	40,073
Total non-current liabilities	—	p. 7	87,713,374	94,967,504
Current liabilities
Term loan	15	p. 7	5,846,446	5,582,063
Lease liabilities	17	p. 7	15,366	14,531
Trade and other payables	16	p. 7	6,139,419	4,751,990
Income tax payable	18	p. 7	-	2,185
Total current liabilities	—	p. 7	12,001,231	10,350,769
Total liabilities	—	p. 7	99,714,605	105,318,273
TOTAL EQUITY AND LIABILITIES	—	p. 7	139,628,920	144,324,804
Net assets per share (RO)	32	p. 7	0.246	0.240

Profit or loss
Line	Note	Page	2024	2023
Revenue	19	p. 8	43,445,709	38,190,945
Operating costs	20	p. 8	(36,766,028)	(31,078,047)
Gross profit	—	p. 8	6,679,681	7,112,898
Other income	21	p. 8	8,656	-
General and administrative expenses	22	p. 8	(721,267)	(552,190)
Profit before interest and tax	—	p. 8	5,967,070	6,560,708
Finance income	7	p. 8	129,702	128,469
Finance cost	24	p. 8	(4,542,344)	(4,956,285)
Profit before tax	—	p. 8	1,554,428	1,732,892
Income tax expense	18	p. 8	(490,193)	(548,027)
Profit for the year	—	p. 8	1,064,235	1,184,865
Other comprehensive income
Items that are or may be reclassified subsequently to profit or loss
Fair value of cash flow hedge adjustments – gross	—	p. 8	1,096,545	385,851
Reclassification to profit or loss – gross	24	p. 8	(1,280,605)	(931,118)
Deferred tax on change in fair value of cash flow hedge	12	p. 8	27,609	81,791
Other comprehensive loss for the year – net of tax	—	p. 8	(156,451)	(463,476)
Total comprehensive income for the year	—	p. 8	907,784	721,389
Basic and diluted earnings per share (RO)	25	p. 8	0.007	0.007

Changes in equity
Line	Page	Total
Balance at 1 January 2024	p. 9	39,006,531
Profit for the year	p. 9	1,064,235
Other comprehensive (loss) / income
Fair value of cash flow hedge adjustments – gross	p. 9	1,096,545
Reclassification to profit or loss – gross	p. 9	(1,280,605)
Deferred tax on change in fair value of cash flow hedge	p. 9	27,609
Other comprehensive loss for the year – net of tax	p. 9	(156,451)
Total comprehensive income for the year	p. 9	907,784
Transfer to legal reserve	p. 9	-
Balance at 31 December 2024	p. 9	39,914,315

Cash flows
Line	Note	Page	2024	2023
CASH FLOWS FROM OPERATING ACTIVITIES
Profit for the year	—	p. 10	1,064,235	1,184,865
Adjustments for:
Depreciation of property, plant and equipment	4	p. 10	2,877,232	2,897,420
Amortisation of right-of-use asset	17	p. 10	36,058	36,058
Interest income on major maintenance receivable	7	p. 10	(129,702)	(128,469)
Interest income on finance lease receivable	19	p. 10	(2,215,455)	(2,359,410)
Finance costs	24	p. 10	4,459,680	4,872,831
Interest cost on lease liabilities	24	p. 10	82,664	83,454
Reversal of excess tax provision	18	p. 10	2,185	-
Reversal of allowance for expected credit losses	—	p. 10	(1,730)	(96,079)
Change in decommissioning cost provision	—	p. 10	(152,200)	-
Gain on disposal of motor vehicle	—	p. 10	(8,656)	-
Allowance for end of service benefits	—	p. 10	9,129	(32,366)
Income tax expense	18	p. 10	490,193	548,027
	—	p. 10	6,513,633	7,006,331
Working capital changes:
Inventories	—	p. 10	26,486	(7,813)
Trade and other receivables	—	p. 10	(1,733,370)	(165,340)
Trade and other payables	—	p. 10	1,387,429	(320,306)
Prepayments of connection charges	—	p. 10	(87,380)	(87,381)
Advances and prepayments	—	p. 10	(185,016)	(62,348)
Net cash flows generated from operating activities	—	p. 10	5,921,782	6,363,143
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of property, plant and equipment	4	p. 10	(19,747)	-
Proceeds from disposal of motor vehicle	21	p. 10	8,656	-
Finance lease receivable	5	p. 10	2,308,894	2,011,584
Interest income on finance lease receivable	19	p. 10	2,215,455	2,359,410
Proceeds from restricted cash	9	p. 10	227,709	-
Net cash flows from investing activities	—	p. 10	4,740,967	4,370,994
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment of term loan	15	p. 10	(7,319,902)	(6,944,249)
Finance cost paid on term loan	24	p. 10	(4,130,268)	(5,409,413)
Payment of lease liabilities	17	p. 10	(14,526)	(13,736)
Finance cost on lease liabilities	17	p. 10	(82,664)	(83,454)
Interest received on major maintenance receivable	7	p. 10	129,702	128,469
Net cash flows used in financing activities	—	p. 10	(11,417,658)	(12,322,383)
DECREASE IN CASH AND CASH EQUIVALENTS	—	p. 10	(754,909)	(1,588,246)
CASH AND CASH EQUIVALENTS AT 1 JANUARY	—	p. 10	3,196,062	4,784,308
CASH AND CASH EQUIVALENTS AT 31 DECEMBER	9	p. 10	2,441,153	3,196,062
RECONCILIATION OF CASH AND CASH EQUIVALENTS:
Cash and cash equivalents as above	—	p. 10	2,441,153	3,196,062
Add: restricted cash	—	p. 10	-	227,709
Less: allowance for expected credit losses	—	p. 10	(3,217)	(4,221)
Cash and cash equivalents – 31 December	9	p. 10	2,437,936	3,419,550

1 Activities
Text	Page
Alf Layla Power Company SAOG (“the Company” or “ALPC”) was registered in the Sultanate of Oman on 14 March 2001 as a closely held joint stock company (SAOC) under the Commercial Companies Law. It later converted to a public joint stock company (SAOG) and listed its shares on the Muscat Stock Exchange on 12 September 2018. Its registered office is P.O. Box 4120, Postal Code 130, Muscat, Sultanate of Oman.	p. 11
The Company’s operations are governed by the law that regulates the electricity and related water sector in Oman. Its principal activity is electricity generation under a licence issued by the sector regulator.	p. 11

2 Accounting policies
Text	Page
These financial statements are prepared in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board (IASB), the applicable requirements of the Commercial Companies Law of the Sultanate of Oman and the disclosure requirements of the Financial Services Authority.	p. 11
The financial statements are prepared on the historical cost basis, except for derivative financial instruments, which are carried at fair value. They are presented in Omani Rials (RO), the Company’s functional and presentation currency.	p. 11

4 Property, plant and equipment
Line	Page	Total
Cost:
At 1 January 2024	p. 26	118,699,219
Additions	p. 26	19,747
Disposal	p. 26	(14,418)
Adjustment (note 14)	p. 26	(297,391)
At 31 December 2024	p. 26	118,407,157
Depreciation:
At 1 January 2024	p. 26	17,680,986
Depreciation for the year	p. 26	2,877,232
Disposal	p. 26	(14,418)
At 31 December 2024	p. 26	20,543,800
Net book value:
At 31 December 2024	p. 26	97,863,357

15 Term loan
Line	Page	2024	2023
Payable within 1 year	p. 31	5,846,446	5,582,063
Payable between 1 and 2 years	p. 31	8,107,904	8,098,520
Payable between 2 and 5 years	p. 31	25,814,305	24,848,945
Payable after 5 years	p. 31	39,844,369	48,403,398
	p. 31	79,613,024	86,932,926

35 Events after the period
Text	Page
No event has occurred between the reporting date and 11 February 2025, the date on which the Board of Directors authorised these financial statements for issue, that requires adjustment of, or disclosure in, these financial statements.	p. 41

Alf Layla Power · FY2024Example filing. Every party in it is fictional.

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pages to open: 22
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As printed in the filing. The decision is yours.

Page 8 of 41 · Statement of profit or loss

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Filings · 8Sorted forExample filings. Every party in them is fictional.

Lend

Sindbad Shipping SAOG	FY2024	RO 9,412,300	RO 3,920,800	All met
Alf Layla Power Company SAOGUploaded a minute ago. Already second in line.	FY2024	RO 5,921,782	RO 12,089,877	All met
Shahryar Cement SAOG	FY2024	RO 5,560,410	RO 4,633,700	All met
Scheherazade Holdings SAOG	FY2024	RO 4,870,220	RO 2,705,600	All met
Morgiana Logistics SAOG	FY2024	RO 4,204,115	RO 2,981,400	All met
Aladdin Lamp Works SAOG	FY2024	RO 3,118,904	RO 2,079,300	All met
Cassim Trading SAOC	FY2024	RO 1,402,775	RO 1,558,600	Breach disclosed
Dunyazad Foods SAOC	FY2024	RO 640,118	RO 1,600,300	All met

Invest

Sindbad Shipping SAOG	FY2024	RO 61,204,880	RO 4,912,306	RO 2,400,000
Shahryar Cement SAOG	FY2024	RO 38,770,412	RO 3,206,118	RO 1,500,000
Morgiana Logistics SAOG	FY2024	RO 29,415,600	RO 2,188,940	RO 900,000
Scheherazade Holdings SAOG	FY2024	RO 12,604,377	RO 1,870,215	RO 1,200,000
Alf Layla Power Company SAOG	FY2024	RO 43,445,709	RO 1,064,235	None declared
Aladdin Lamp Works SAOG	FY2024	RO 18,330,145	RO 702,880	RO 250,000
Dunyazad Foods SAOC	FY2024	RO 9,876,540	RO 188,412	None declared
Cassim Trading SAOC	FY2024	RO 21,045,300	RO (612,775)	None declared

Trust

Cassim Trading SAOC	FY2024	Qualified	RO 3,912,400	RO 268,500
Alf Layla Power Company SAOG	FY2024	Presents fairly	RO 7,672,502	RO 92,115
Scheherazade Holdings SAOG	FY2024	Presents fairly	RO 5,118,240	RO 402,300
Shahryar Cement SAOG	FY2024	Presents fairly	RO 2,630,880	RO 241,600
Sindbad Shipping SAOG	FY2024	Presents fairly	RO 1,204,330	RO 310,200
Morgiana Logistics SAOG	FY2024	Presents fairly	RO 845,100	RO 188,750
Aladdin Lamp Works SAOG	FY2024	Presents fairly	RO 412,900	RO 121,400
Dunyazad Foods SAOC	FY2024	Presents fairly	RO 96,300	RO 74,900

What happens to every statement.

Reads Arabic and English, scanned or digital.
Alf Layla Power Company SAOG · 2024 · page 7
Scanned
Digital
Cash and cash equivalents2,437,936
Reads what each row means, not where it sits on the page.
Alf Layla · page 7Cash and cash equivalents
Sindbad Shipping · page 12Sindbad · p. 12Cash and bank balances
Cash and cash equivalents
Alf Layla2,437,936
Sindbad Shipping4,118,520

Keeps every number with its row, its year, its currency and the note that explains it.

Alf Layla Power Company SAOG · FY2024 · 41 pagesAlf Layla Power · FY2024

Line	Note	Page	2024 · RO	2023 · RO
Current assets
Inventories	6	p. 7	4,016,005	4,042,491
Finance lease receivable	5	p. 7	2,340,006	2,174,847
Trade and other receivables	7	p. 7	4,250,982	3,345,396
Advances and prepayments	8	p. 7	353,216	168,200
Derivative financial instrument	13	p. 7	281,369	321,863
Cash and cash equivalents	9	p. 7	2,437,936	3,419,550
Total current assets	—	p. 7	13,679,514	13,472,347

Keeps the page beside every number.

Alf Layla Power Company SAOG · FY2024 · 41 pagesAlf Layla Power · FY2024

Line	Page	2024 · RO
Current assets
Inventories	p. 7	4,016,005
Finance lease receivable	p. 7	2,340,006
Trade and other receivables	p. 7	4,250,982
Advances and prepayments	p. 7	353,216
Derivative financial instrument	p. 7	281,369
Cash and cash equivalents	p. 7	2,437,936
Total current assets	p. 7	13,679,514

Flags anything that does not add up.
Alf Layla · page 7 · current assets
- Inventories4,016,005
- Finance lease receivable2,340,006
- Trade and other receivables4,250,982
- Advances and prepayments353,216
- Derivative financial instrument281,369
- Cash and cash equivalents2,437,936
Total current assets13,679,514
Adds up to the printed total
Exports to the spreadsheet you keep, or into the system you run.
Alf Layla Power Company SAOG · FY2024 · 41 pagesAlf Layla Power · FY2024
- Re-extract
- Download CSV
alf-layla-2024.csv
A B C D E
1 Line Year Amount (RO) Note Page
2 Cash and cash equivalents 2024 2,437,936 9 7
3

	A	B	C	D	E
1	Line	Year	Amount (RO)	Note	Page
2	Cash and cash equivalents	2024	2,437,936	9	7
3

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It tells you whether to lend to the company, whether to invest in it, and whether to trust it.