ALPHA TRADING

FINANCE ANALYST
PERIOD TO 2026-08-13 · AEDLIVE FROM THE LEDGER

REVENUE

698,325

period to date33.0% GM

GROSS PROFIT

230,447

of revenue33.0%

NET PROFIT

76,816

of revenue11.0%

CASH

950,753

of total assets14.0%

RECEIVABLES

4,699,956

253 open items28.0% past due

PAYABLES

2,045,885

34 suppliers30.0% past due

INCOME STATEMENT

PERIOD TO 2026-08-13 · AED

Revenue698,325Cost of sales(467,878)67.0%Gross profit230,44733.0%Operating expenses(153,631)22.0%Net profit76,81611.0%

INVENTORY AGEING

BY LAST MOVEMENT · AED

AT COST

971,174

0–30 d · 412,860 · 42.5%31–60 d · 214,500 · 22.1%61–90 d · 125,174 · 12.9%91–180 d · 142,400 · 14.7%180+ d · 76,240 · 7.9%
0–30 d412,86042.5%
31–60 d214,50022.1%
61–90 d125,17412.9%
91–180 d142,40014.7%
180+ d76,2407.9%

DAYS OF INVENTORY

91

OVER 90 DAYS · 22.5%

218,640

LARGEST ITEMS · 57.7% OF INVENTORY

Silicone seal 6.4 mm roll188,42019.4%Silicone seal 6.4 mm roll · 19.4% of inventorySealant PT-350142,90514.7%Sealant PT-350 · 14.7% of inventorySealant PT-36196,3309.9%Sealant PT-361 · 9.9% of inventoryAlpha M-870 silicone74,6157.7%Alpha M-870 silicone · 7.7% of inventorySealant PT-365 (25 kg bag)58,2406.0%Sealant PT-365 (25 kg bag) · 6.0% of inventory

BALANCE SHEET

AS AT 2026-08-13 · AED 6,788,195 EACH SIDE

Cash950,753Receivables4,699,956Other current1,067,858Prepayments65,225Fixed assets4,403Payables2,045,885Other current652,989Equity4,012,505Retained earnings76,816ASSETSLIABILITIES + EQUITYCURRENT2.51xQUICK2.09xLIAB / EQ0.66xNWC4.08m

COLLECTION AND THE CASH CYCLE

PERIOD TO 2026-08-13 · DAYS

41

DAYS TO COLLECT

41

DAYS OF INVENTORY

91

DAYS TO PAY

55

CASH CYCLE

77

DAYS TO COLLECT, BY MONTH

52MAR49APR47MAY45JUN43JUL41AUG

RECEIVABLES AGEING

AED 4,699,956 · 183 CUSTOMERS WITH A BALANCE

Not due3,384,0001–30 d892,000
Not due3,384,0001–30 d892,00031–60 d282,00061–90 d103,00091–120 d38,956120+ d—

TOP 5 CUSTOMERS

13.3%10.7%8.7%6.3%5.9%45.0%
SHARECUMULATIVE
Falcon Ridge Industries LLC625,71513.3%
Oasis Karim Trading Co. LLC502,62010.7%
National Crescent Industry LLC408,5638.7%
Summit Precast Establishment LLC297,6756.3%
Delta Technical Products (PTY) LTD279,2265.9%
Top 52,113,80045.0%

PAYMENT BEHAVIOUR

EACH DOT IS A CUSTOMER · 167 WITH A BALANCE

BOOK AVERAGE

13 DAYS LATE

626k469k313k156k0d15d30d45d30 days
LARGESTMIDSMALL

CONTROL TESTS

RUN OVER ALL 314 POSTED ENTRIES

Entries posted 15+ days late · 3 / 314 · OKInvoices matched to a receipt · 214 / 227 · OKSame customer, same amount · 0 pairs · OKPosted outside 07:00–19:00 · 0 · OKPosted at a weekend · 3 · OKManual journals · 2.9% · OKRound-thousand amounts · 2 · CHECKGaps in invoice numbering · 0 · OKBenford first-digit test · χ² 6.5 · PASS
FLAGCHECKOKPASS
Entries posted 15+ days late3 / 314OK
Invoices matched to a receipt214 / 227OK
Same customer, same amount0 pairsOK
Posted outside 07:00–19:000OK
Posted at a weekend3OK
Manual journals2.9%OK
Round-thousand amounts2CHECK
Gaps in invoice numbering0OK
Benford first-digit testχ² 6.5PASS

13-WEEK CASH FORECAST

FROM ACTUAL DUE DATES · OPENING CASH AED 950,753

CLOSING CASH, WEEK 13

1.39m

W1W2W3W4W5W6W7W8W9W10W11W12W13450k0−450k
DUE INDUE OUT

PAYABLES AGEING

AED 2,045,885 · 34 SUPPLIERS

Not due · 1,432,000Not due1,432,0001–30 d · 511,8851–30 d511,88531–60 d · 102,00031–60 d102,000
Not due1,432,0001–30 d511,88531–60 d102,00061–90 d—91–120 d—120+ d—

LARGEST SUPPLIERS

Alpha Co., Ltd1,010,16049.4%Meridian Chemicals Co., Ltd632,44930.9%Corvin Materials Co., Ltd436,11021.3%Harlow Import & Export Co., Ltd205,47610.0%Northgate Industrial Group Co., Ltd146,3827.2%

BENFORD FIRST-DIGIT TEST

OBSERVED AGAINST EXPECTED · 286 AMOUNTS

χ²

6.5

28.4119.2214.638.747.757.766.373.883.6930.117.612.59.77.96.75.85.14.6
OBSERVEDBENFORD EXPECTED

WHEN ENTRIES ARE POSTED

DAY AGAINST HOUR, DUBAI TIME · RED OUTLINE = OUTSIDE HOURS

ALPHA TRADING · FINANCE ANALYSTANALYTICKS BY CALX · LIVE FROM ODOO