Profit & Loss Dashboard
IFRS-Compliant Income Statement · Group Consolidated
Group
🐓 Poultry
🍖 Food
🌾 Agriculture
🏭 Industry
Total Revenue
EGP 4.82B
↑ 12.4%
Budget: 4.55B · Var: +EGP 270M
Gross Profit
EGP 1.21B
↑ 8.7%
Margin: 25.1% · Budget: 24.3%
EBITDA
EGP 867M
→ 1.2%
Margin: 18.0% · Target: 19.5%
EBIT
EGP 642M
↑ 5.1%
Margin: 13.3% · D&A: EGP 225M
Net Profit
EGP 389M
↓ 3.2%
Margin: 8.1% · Tax Rate: 22.5%
EPS
EGP 2.74
↓ 3.2%
Shares: 142M · DPS: 0.82
Revenue vs Budget — Monthly Trend
Actual vs Budget vs Forecast
Actual
Budget
Forecast
Sector Revenue Mix
Breakdown
Poultry 44%
Food 28%
Agr 17%
Ind 11%
Waterfall — Profit Bridge
Budget → Actual
P&L Summary — IFRS Format
Condensed
| Line Item | Actual | Budget | Var% |
|---|---|---|---|
| Revenue | 4,820 | 4,550 | +5.9% |
| Cost of Sales | (3,612) | (3,414) | −5.8% |
| Gross Profit | 1,208 | 1,136 | +6.3% |
| OpEx | (341) | (318) | −7.2% |
| D&A | (225) | (218) | −3.2% |
| EBIT | 642 | 600 | +7.0% |
| Finance Costs | (165) | (152) | −8.6% |
| Net Profit | 389 | 402 | −3.2% |
EGP Millions · IFRS 15 Revenue Recognition Applied
Expense Analysis
Cost Intelligence · Variance Decomposition · Drilldown Ready
Total COGS
EGP 3.61B
↓ 5.8% vs budget
Raw Materials
EGP 2.14B
↓ 8.2% unfav
Labour Costs
EGP 487M
→ 1.1% vs bgt
Overhead
EGP 312M
↑ 2.3% fav
SG&A
EGP 341M
↓ 7.2% unfav
Cost/Unit (Avg)
EGP 18.4
↑ 3.1% effcy
Cost Structure — Stacked Monthly
COGS Decomposition
Raw Materials
Labour
Overhead
SG&A
Other
Cost Contribution
% of Revenue
Raw Materials44.4%
Labour10.1%
Overhead6.5%
SG&A7.1%
D&A4.7%
Finance3.4%
Cost Variance by Cost Center
Actual vs Budget
Top Cost Overruns
Alert Ranked
| Cost Center | Division | Overrun | Status |
|---|---|---|---|
| Feed Mill — Sadat | Poultry | +EGP 28M | CRITICAL |
| Processing — K54 | Food | +EGP 19M | WARN |
| Packaging — Wadi | Food | +EGP 12M | WARN |
| Maintenance — K49 | Industry | +EGP 9M | WARN |
| Transport — Nubaria | Agr | +EGP 5M | INFO |
Statement of Financial Position
IFRS-Compliant Balance Sheet · IAS 1 Format · 31 Dec 2025
Total Assets
EGP 12.8B
↑ 9.3% YoY
Total Liabilities
EGP 7.4B
↓ 4.1% YoY
Total Equity
EGP 5.4B
↑ 18.4% YoY
Working Capital
EGP 1.82B
↑ Current: 2.14x
Net Debt
EGP 3.21B
ND/EBITDA: 3.7x
Debt/Equity
1.37x
Limit: 2.0x
Capital Structure
Asset Mix
Asset Composition
by Category
Liquidity Ratios Trend
Q1-Q4 2025
IFRS Balance Sheet Summary
IAS 1 Compliant
| IFRS Line | 2025 | 2024 | Δ% |
|---|---|---|---|
| NON-CURRENT ASSETS | |||
| Property, Plant & Equipment | 5,820 | 5,340 | +9.0% |
| Right-of-Use Assets (IFRS 16) | 780 | 692 | +12.7% |
| Intangibles & Goodwill | 420 | 420 | 0.0% |
| Investments | 340 | 298 | +14.1% |
| CURRENT ASSETS | |||
| Inventories (IAS 2) | 1,240 | 1,080 | +14.8% |
| Trade Receivables (IFRS 9) | 1,580 | 1,420 | +11.3% |
| Cash & Equivalents | 1,620 | 1,390 | +16.5% |
| LIABILITIES & EQUITY | |||
| Long-term Debt | (4,820) | (5,010) | +3.8% |
| Lease Liabilities (IFRS 16) | (740) | (660) | −12.1% |
| Trade Payables | (1,840) | (1,620) | −13.6% |
| Total Equity | 5,400 | 4,560 | +18.4% |
EGP Millions · IFRS Standards Applied: IAS 1, IAS 2, IAS 16, IAS 36, IAS 38, IFRS 9, IFRS 16
Executive KPI Dashboard
CFO Decision Intelligence · Full KPI Framework · RAG Status
Profitability
Gross Margin
25.1%
↑ ON TARGET
Target: 24% · Prior: 23.2%
EBITDA Margin
18.0%
↓ BELOW
Target: 19.5% · Prior: 18.7%
Net Margin
8.1%
↓ ALERT
Target: 9.5% · Prior: 8.9%
Returns
ROE
14.2%
↑ ON TARGET
Target: 13% · Prior: 12.8%
ROIC
9.8%
→ WATCH
Target: 11% · WACC: 8.2%
EVA
+EGP 84M
VALUE+
NOPAT – (WACC × IC)
Liquidity
Current Ratio
2.14x
↑ HEALTHY
Min: 1.5x · Prior: 1.92x
Quick Ratio
1.28x
→ WATCH
Min: 1.2x · Prior: 1.34x
Cash Ratio
0.61x
NORMAL
Min: 0.5x · Prior: 0.55x
Efficiency / Leverage
DSO (Days)
42d
↓ IMPROVED
Target: ≤45d · Prior: 48d
DIO (Days)
67d
→ WATCH
Target: ≤60d · Prior: 64d
Net Debt/EBITDA
3.7x
↑ ALERT
Covenant: ≤3.5x · Breach risk
KPI Trend — Rolling 12 Months
Key Margins
Gross Margin
EBITDA Margin
Net Margin
Cash Conversion Cycle
Working Capital Efficiency
42dDSO
67dDIO
54dDPO
55dCCC
Cash Flow & Liquidity
IAS 7 — Statement of Cash Flows · Direct Method
Operating CF
EGP 892M
↑ 14.2%
Investing CF
EGP (624M)
CAPEX Heavy
Financing CF
EGP (198M)
Debt Repaid
Free Cash Flow
EGP 268M
↑ FCF Yield: 5.6%
Cash Balance
EGP 1.62B
↑ 16.5% YoY
Cash Burn Rate
EGP 68M/mo
→ 24mo runway
Cash Flow Waterfall — YTD 2025
Operating → Investing → Financing
Cash Flow Components
IAS 7 Format
| Category | EGP M |
|---|---|
| OPERATING ACTIVITIES | |
| Profit before tax | 502 |
| D&A add-back | +225 |
| Working capital changes | (248) |
| Interest paid | (165) |
| Tax paid | (113) |
| Net Operating CF | +892 |
| INVESTING ACTIVITIES | |
| CAPEX — PPE | (488) |
| CAPEX — Intangibles | (82) |
| Proceeds from disposal | +46 |
| Net Investing CF | (624) |
| FINANCING ACTIVITIES | |
| Debt repayment | (118) |
| Dividends paid | (80) |
| Net Financing CF | (198) |
| Net Change in Cash | +70 |
Monthly Cash Trend vs Burn Rate
12-Month View
Cash Balance
Burn Rate
FCF
Liquidity Risk Ladder
Maturity Profile
Operations & Projects
OEE · CAPEX Control · Project ROI · Production Efficiency
87.4%
OEE — Overall Equipment Effectiveness
↑ +3.2% vs target
74.2%
Asset Utilization Rate
→ Target: 80%
EGP 624M
YTD CAPEX Spend
Budget: EGP 680M
91.8%
Production Efficiency
↑ Sadat Plant
18
Active Capital Projects
EGP 1.82B total
68.3%
Avg Project Completion
→ On schedule
CAPEX vs Budget by Division
EGP Millions
Project Burn-down
Top 5 Projects
Feed Mill Expansion — SadatEGP 420M · 78%
Processing Line 4 — K54EGP 320M · 62%
Cold Storage — NubariaEGP 180M · 91%
Solar Plant — ToshkaEGP 250M · 45%
Hatchery Upgrade — WadiEGP 140M · 33%
Production by Location
Output vs Target
Risk Dashboard
Enterprise Risk Matrix · Early Warning System · KPI Breach Monitor
Critical Risks
4
↑ +1 vs lastHigh Risks
9
→ unchangedMedium Risks
14
↓ −3 improvedLow Risks
22
ManagedKPI Breaches
3
Net Debt, NM, DIOBudget Overruns
7
EGP 73M total
Risk Heatmap — Likelihood × Impact
25-Cell Matrix
IMPACT →
LIKELIHOOD →
Mkt Vol.
●
●
Debt
Breach ●
Breach ●
Feed
Cost ●
Cost ●
FX Risk
●
●
Supply
Chain ●
Chain ●
Legal
Risk
Risk
Opex
Overrun
Overrun
Cash
Flow ●
Flow ●
Margin
Decline ●
Decline ●
Capex
Delay ●
Delay ●
Audit
Finding
Finding
Tax
Risk
Risk
Prod
Downtime
Downtime
Labor
Dispute
Dispute
Recv
Default ●
Default ●
IT Risk
Regul.
Change
Change
ESG
Risk
Risk
Energy
Cost
Cost
Inflation
Risk
Risk
Weather
Pest
Risk
Risk
Export
Risk
Risk
Logis
Risk
Risk
Pricing
Risk
Risk
■ Critical
■ High
■ Medium
■ Low
Early Warning Alerts
Active Triggers
Net Debt/EBITDA Covenant Breach Risk
Current 3.7x vs covenant 3.5x · Bank notification required within 30 days
Feed Cost Inflation — Poultry Division
Feed costs ↑ 18% YoY · Gross margin compressed −2.1pp · Hedging review needed
FX Exposure — USD/EGP Volatility
USD payables EGP 840M · EGP depreciation risk +12% · Hedge ratio: 34%
Net Margin Below Threshold
8.1% vs 9.5% target · Finance cost pressure + raw material inflation
DIO Elevated — K54 Site
67 days vs 60-day target · Excess slow-moving inventory EGP 142M
CAPEX Project Delay — Hatchery Upgrade
33% completion vs 55% plan · 8-week schedule slippage · Contractor review
Receivables Concentration Risk
Top 3 clients = 38% of receivables · ECL review per IFRS 9 required
Risk Score Trend by Category
Monthly
KPI Breach Monitor
vs Thresholds
Enterprise Data Architecture
Star Schema · SQL Data Warehouse · Power BI Ready
Fact Tables11 Core Facts
| # | Fact Table | Primary Keys | Grain |
|---|---|---|---|
| 1 | Fact_GL_Transactions | CompanyID · LocationID · AcctID | Transaction |
| 2 | Fact_Budget | CompanyID · AcctID · PeriodID | Monthly |
| 3 | Fact_Forecast | CompanyID · AcctID · ScenarioID | Rolling |
| 4 | Fact_CashFlow | CompanyID · CFCategoryID | Daily |
| 5 | Fact_CAPEX | ProjectID · AssetID · PeriodID | Project |
| 6 | Fact_Projects | ProjectID · MilestoneID | Milestone |
| 7 | Fact_Operations | LocationID · ProductionID | Shift |
| 8 | Fact_Inventory | InventoryID · LocationID | Daily |
| 9 | Fact_Sales | ClientID · ItemID · SaleDate | Invoice |
| 10 | Fact_Ratios | CompanyID · RatioID · PeriodID | Monthly |
| 11 | Fact_RiskIndicators | RiskID · CompanyID | Weekly |
Dimension Tables15 Dimensions
| # | Dimension | Key Attributes |
|---|---|---|
| 1 | Dim_Companies | Code · Division · Name · Description |
| 2 | Dim_Locations | Code · LocationGroup · Name |
| 3 | Dim_SubAccounts | Code · Group · Name · Description |
| 4 | Dim_CostCenters | Code · Group · Name · Description |
| 5 | Dim_Productions | Code · Group · Name · Description |
| 6 | Dim_Projects | Code · Group · Name · Status |
| 7 | Dim_Resources | Code · Group · Name · Type |
| 8 | Dim_SalesItems | Code · Master · Name · Category |
| 9 | Dim_Clients | Code · Category · Type · Country |
| 10 | Dim_Inventory | Code · Category · Name · UOM |
| 11 | Dim_Calendar | Year · Quarter · Month · Week · Day |
| 12 | Dim_IFRS_Statement | StatementType · L1–L7 Hierarchy |
| 13 | Dim_Risk | Category · Level · Owner · Score |
| 14 | Dim_KPI | Name · Formula · Threshold · Benchmark |
| 15 | Dim_Sector | Poultry · Food · Agriculture · Industry |
Hierarchical Coding System
Enterprise Coding Architecture
COMPANY CODES
| Code | Division |
|---|---|
| FI · FM · HI | Poultry |
| LAF · RL · TB · WS | Food |
| PP · WP · WFT · HS | Agriculture |
| WT · NSSC · BZ · HT | Industry |
| PH · WIT · WBC | Holding |
LOCATION CODES
| Code | Location |
|---|---|
| LOC-01 | Sadat City |
| LOC-02 | K54 Site |
| LOC-03 | Wadi El Natrun |
| LOC-04 | K49 / K73 |
| LOC-05 | Nubaria · Toshka |
| LOC-06 | Ismailia · HQ |
COA CODING LOGIC
1 = Statement Type
1-1000 = Major Category
1-1000-1100 = Group
1-1000-1100-1110 = Sub Group
1-1000-1100-1110-111001 = Account
Example: 1-1100-1110-1111-111101
= Assets/Current/Cash/Bank/Main Acc
DRILLDOWN PATHS
Group → Sector → Company
Company → Location → Cost Ctr
Cost Ctr → Production → Resource
Account → Sub Acct → Transaction
Year → Quarter → Month → Week
Project → Milestone → Task
Client → Invoice → Line Item
Item → Category → Inventory
IFRS Compliance & Chart of Accounts
7-Level Hierarchical COA · Full IFRS Standards Mapping
IFRS Standards Applied
IAS 1
Presentation of Financial Statements
IAS 2
Inventories
IAS 7
Statement of Cash Flows
IAS 16
Property, Plant & Equipment
IAS 36
Impairment of Assets
IAS 38
Intangible Assets
IFRS 9
Financial Instruments & ECL
IFRS 15
Revenue from Contracts
IFRS 16
Leases — ROU Assets
IFRS 10
Consolidated Financials
Chart of Accounts — 7-Level HierarchyIFRS Mapped
▶
1
ASSETS
Statement L1
▶
2
LIABILITIES
Statement L1
▶
3EQUITYStatement L1
▶
4REVENUE (IFRS 15)Statement L1
▶
5COST OF SALESStatement L1
6OPERATING EXPENSESStatement L1
7FINANCE INCOME / COSTSStatement L1
8CASH FLOW CATEGORIES (IAS 7)Statement L1
9CAPEX CATEGORIESStatement L1
KPI Dictionary & Framework
Complete KPI Engine · Formulas · Thresholds · Benchmarks
| Category | KPI Name | Formula | Actual | Budget | Target | Trend | Status | Dimensions |
|---|---|---|---|---|---|---|---|---|
| PROFITABILITY RATIOS | ||||||||
| Profitability | Gross Margin | (Rev − COGS) / Rev | 25.1% | 24.3% | 24.0% | ↑ | ON TARGET | YTD·MTD·QTD·R12 |
| Profitability | EBITDA Margin | EBITDA / Revenue | 18.0% | 18.8% | 19.5% | ↓ | BELOW | YTD·MTD·QTD·R12 |
| Profitability | EBIT Margin | EBIT / Revenue | 13.3% | 13.2% | 13.0% | ↑ | ON TARGET | YTD·MTD·QTD·R12 |
| Profitability | Net Profit Margin | Net Profit / Revenue | 8.1% | 8.8% | 9.5% | ↓ | ALERT | YTD·MTD·QTD·R12 |
| Profitability | ROA | Net Income / Avg Assets | 3.0% | 3.3% | 3.5% | → | WATCH | YTD·R12·PriorYr |
| Profitability | ROE | Net Income / Avg Equity | 14.2% | 13.8% | 13.0% | ↑ | ON TARGET | YTD·PriorYr·Sector |
| Profitability | ROIC | NOPAT / Invested Capital | 9.8% | 10.5% | 11.0% | → | WATCH | YTD·WACC·Benchmark |
| Profitability | EVA | NOPAT − (WACC × IC) | +84M | +92M | >0 | ↓ | VALUE+ | YTD·R12·Sector |
| LIQUIDITY RATIOS | ||||||||
| Liquidity | Current Ratio | Current Assets / Current Liabs | 2.14x | 2.00x | ≥1.5x | ↑ | HEALTHY | Monthly·Company·Sector |
| Liquidity | Quick Ratio | (CA − Inventory) / CL | 1.28x | 1.35x | ≥1.2x | ↓ | WATCH | Monthly·Company·Sector |
| Liquidity | Cash Ratio | Cash / Current Liabilities | 0.61x | 0.58x | ≥0.5x | ↑ | NORMAL | Monthly·Weekly |
| Liquidity | Working Capital | Current Assets − Current Liabs | 1,820M | 1,680M | >0 | ↑ | HEALTHY | Monthly·Company |
| LEVERAGE RATIOS | ||||||||
| Leverage | Debt/Equity | Total Debt / Total Equity | 1.37x | 1.45x | ≤2.0x | ↓ | WATCH | Quarterly·Covenant |
| Leverage | Net Debt/EBITDA | (Debt − Cash) / EBITDA | 3.7x | 3.4x | ≤3.5x | ↑ | BREACH RISK | Quarterly·Covenant·Bank |
| Leverage | Interest Coverage | EBIT / Interest Expense | 3.9x | 3.9x | ≥3.0x | → | OK | Quarterly·Covenant |
| EFFICIENCY RATIOS | ||||||||
| Efficiency | DSO | (AR / Revenue) × 365 | 42d | 45d | ≤45d | ↓ | IMPROVED | Monthly·Client·Sector |
| Efficiency | DIO | (Inventory / COGS) × 365 | 67d | 62d | ≤60d | ↑ | ALERT | Monthly·Item·Location |
| Efficiency | DPO | (AP / COGS) × 365 | 54d | 52d | ≥50d | ↑ | GOOD | Monthly·Supplier·Sector |
| Efficiency | CCC | DSO + DIO − DPO | 55d | 55d | ≤50d | → | WATCH | Monthly·Group·Sector |
| GROWTH KPIs | ||||||||
| Growth | Revenue Growth | (Rev CY − Rev PY) / Rev PY | +12.4% | +10.0% | ≥10% | ↑ | STRONG | YoY·Sector·Company |
| Growth | EBITDA Growth | (EBITDA CY − PY) / PY | +4.2% | +8.0% | ≥8% | ↓ | BELOW | YoY·Sector·Company |
All KPIs include: Actual · Budget · Forecast · Variance · Var% · Trend · Risk Level · Threshold · Alert · Benchmark · Prior Year · Rolling 12M · YTD · MTD · QTD
Reporting Dimensions: Group · Sector · Company · Location · Cost Center · Production · Project · Resource · Calendar Period
Reporting Dimensions: Group · Sector · Company · Location · Cost Center · Production · Project · Resource · Calendar Period