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Prime CFO
Prime CFO
Prime CFO
Financial Clarity · Strategic Growth
Financial Diagnostic Report · Financial health check · 2025
A report generated automatically by artificial intelligence from the data provided

Gulf Trading and Distribution Company Limited

Consumer Staples Retail · 2024 – 2025
65 / 100
◆ Grade C+
Financial Health Score
Top strength
89
Returns on Capital
Top action
13
Cash Flow
The overall financial position is adequate with room to improve at 65/100 (grade C+). Performance is led by Returns on Capital at 89/100, notably Return on Capital Employed (ROCE) at 24.1% vs the sector benchmark 2.2%. In contrast, Operati…
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Executive Summary

Overall Financial Health

Financial Health Score
65
Grade C+
Basic · 2 years — Add a third fiscal year to unlock trends, CAGR and projections.
EBIT = profit before zakat and income tax + finance costs − finance income.
Top strength: Returns on Capital (89/100)
Top action: Cash Flow (13/100)
Every figure in this report is computed directly from your financial statements and machine-checked — AI interprets the results; it never calculates them.
Data Quality Score: 88/100 — High
Measures the quality of the source data the diagnosis is built on (before the financial score).
✓ Statement completeness ✓ Cash-flow statement present ✓ Balance-sheet identity ◐ Multi-year depth ✓ Reconciliation cleanliness ◐ Audit status
Ten Financial Axes
Revenue Qual…Profitabilit…Cost Efficie…Returns on C…LiquidityCash FlowWorking Capi…Capital Stru…Debt Service…
◆ You  ·  ◆ Sector median (50)
Revenue Quality & Growth
83
Profitability & Margins
73
Cost Efficiency
76
Returns on Capital
89
Liquidity
70
Cash Flow
13
Working Capital
70
Capital Structure
65
Debt Service & Coverage
56
Operational Efficiency
N/A
Return-on-equity decomposition (DuPont)
Return on equity
24.6%
=
Net margin
7.5%
×
Asset turnover
1.17×
×
Equity multiplier
2.81×
Shows which lever drives returns: profitability, asset efficiency, or leverage.
How the score is built
Total = sum of contributions from axes with data (weights renormalized over the measured axes). Axes lacking sufficient data are excluded, not scored zero.
Axis Score /100 Weight Contribution
Revenue Quality & Growth 83 12.6% 10.5
Returns on Capital 89 10.5% 9.4
Profitability & Margins 73 12.6% 9.3
Cost Efficiency 76 10.5% 8.0
Liquidity 70 10.5% 7.4
Working Capital 70 9.5% 6.6
Capital Structure 65 9.5% 6.2
Debt Service & Coverage 56 9.5% 5.3
Cash Flow 13 14.7% 1.9
Total score 64.6
Not measured (missing data, excluded from the score): Operational Efficiency
CFO Strategic Verdict
The overall financial position is adequate with room to improve at 65/100 (grade C+). Performance is led by Returns on Capital at 89/100, notably Return on Capital Employed (ROCE) at 24.1% vs the sector benchmark 2.2%. In contrast, Operational Efficiency (0/100) is the priority to address. The biggest lever over 90 days is moving this axis toward the sector benchmark, which feeds directly into readiness and the overall score.
Financial Statements

Summary of the Four Financial Statements

As extracted from your files after reconciliation — please verify. All amounts in SAR thousands.

100 121 104 20242025
◆ Revenue +21%  ·  ◆ Net income +4% — Profit lags revenue — margins eroding
Rebased to 100 in the first year
Biggest changes 2024→2025
▼ Operating cash flow Profit → loss ▼ Cash -40.9% ▲ Revenue 21.4% ▲ Gross profit 16.3% ▲ EBITDA 10.2% ▲ Total equity 8.9%
Income Statement
Item202420252024→2025
Revenue 15,20018,450 ▲ 21.4%
Cost of revenue 10,64013,148 ▲ 23.6%
Gross profit (calculated) 4,5605,302 ▲ 16.3%
SG&A 2,7363,321 ▲ 21.4%
EBITDA 2,3542,593 ▲ 10.2%
EBIT 1,8842,073 ▲ 10.0%
Interest expense 371486 ▲ 31.0%
Net income 1,3271,383 ▲ 4.2%
Balance Sheet
Item202420252024→2025
Cash & equivalents 1,260745 ▼ -40.9%
Accounts receivable 3,9805,842 ▲ 46.8%
Inventory 3,3504,930 ▲ 47.2%
Total assets 12,50015,757 ▲ 26.1%
Accounts payable 3,2104,280 ▲ 33.3%
Short-term debt 1,4502,900 ▲ 100.0%
Total debt —— —
Total liabilities 7,34610,144 ▲ 38.1%
Total equity 5,1545,613 ▲ 8.9%
Cash Flow Statement
Item202420252024→2025
Operating activities 957(591) ▼ -161.8%
Investing activities (650)(730) ▼ -12.3%
Financing activities (270)806 ▲ 398.5%
Net change in cash 37(515) ▼ -1491.9%
Ending cash —— —
Capital expenditure 650730 ▲ 12.3%
Free cash flow (calculated) 307(1,321) ▼ -530.3%
Statement of Changes in Equity
Item202420252024→2025
Opening equity (calculated) —5,154 —
Profit for the period 1,3271,383 ▲ 4.2%
Other movements (calculated) —(924) —
Closing equity 5,1545,613 ▲ 8.9%
Supplementary Analyses

Additional Indicators & Analyses

Solvency & Earnings-Quality Scores
Altman Z″ (distress) — Safe zone — low distress risk
Piotroski F (quality) — Weak fundamentals (1/7)
Earnings Quality — Low earnings quality — verify (21/100)
Anomaly Detection
Warning Profitable but cash-negative — Positive net income (1,383,000) but negative operating cash flow (-591,000).
Info Large deviation from sector in YoY Revenue Growth — +1448% from the sector benchmark. Classification: Data anomaly. worth verifying (possible data error or sector mismatch).
Info Large deviation from sector in Operating Margin — +455% from the sector benchmark. Classification: Data anomaly. worth verifying (possible data error or sector mismatch).
Info Large deviation from sector in Return on Assets (ROA) — +260% from the sector benchmark. Classification: Data anomaly. worth verifying (possible data error or sector mismatch).
Info Large deviation from sector in Return on Capital Employed (ROCE) — +997% from the sector benchmark. Classification: Data anomaly. worth verifying (possible data error or sector mismatch).
Info Large deviation from sector in OCF Trend YoY — -555% from the sector benchmark. Classification: Data anomaly. worth verifying (possible data error or sector mismatch).
Info Large deviation from sector in Earnings Quality (Accruals) — -217% from the sector benchmark. Classification: Data anomaly. worth verifying (possible data error or sector mismatch).
Financial Projection (3 years)
All amounts in SAR thousands
based on your historical growth (+21%/yr) (estimated from a single year only — a highly uncertain first estimate), revenue is projected to reach 32,995,500 in 3 years. The conservative/optimistic scenarios reflect uncertainty; margins are held at the latest actual year.
ScenarioAssumed growth Projected revenue 2028 Projected net income 2028
Conservative +15% 28,036,072 2,101,566
Base +21% 32,995,500 2,473,321
Optimistic +28% 38,507,798 2,886,520
Sensitivity: Net margin is the dominant earnings driver: 1 pt of margin moves final-year net income more than 1 pt of growth.
Projections are indicative extrapolations of your historical pattern — not a promise of outcome.
Detailed Analysis

Axes & Financial Ratios

Revenue Quality & Growth 83/100
Revenue Quality & Growth: 83/100 (good). Key ratios: YoY Revenue Growth 21.4% (vs sector benchmark -1.6%); Net Income Growth 4.2% (vs sector benchmark -46.8%); Operating Profit Growth 8.6% (vs sector benchmark 13.5%).
RatioValueSector benchmark (median)GapRating
YoY Revenue Growth(Revenue − Prior revenue) / Prior revenueInputs: revenue 18,450 · prior revenue 15,200 21.4% (1.6%)Saudi ▲ 1448% Strong
Net Income Growth(Net income − Prior net income) / Prior net incomeInputs: net income 1,383 · prior 1,327 4.2% (46.8%)Saudi ▲ 109% Good
Operating Profit Growth(Operating profit − Prior operating profit) / Prior operating profitInputs: operating profit 1,981 · prior 1,824 8.6% 13.5%Saudi ▼ 36% Within range
Supplementary — assessed vs. target band
RatioValueRating
Full-period Revenue CAGR(Latest / Earliest)^(1/years) − 1Inputs: latest 18,450 · earliest 15,200 · years 1 21.4% Strong
Gross Profit Growth(Gross profit − Prior gross profit) / Prior gross profitInputs: gross profit 5,302 · prior 4,560 16.3% Strong
Rule of 40Revenue growth + EBITDA marginInputs: revenue growth 0.213816 · ebitda margin 0.140542 35.4% Strong
Profitability & Margins 73/100
Profitability & Margins: 73/100 (good). Key ratios: Operating Margin 10.7% (vs sector benchmark 1.9%); Net Margin 7.5% (vs sector benchmark 3.3%); Net Margin Trend -1.2% (vs sector benchmark -1.5%).
RatioValueSector benchmark (median)GapRating
Operating MarginOperating profit / RevenueInputs: operating profit 1,981 · revenue 18,450 10.7% 1.9%Saudi ▲ 455% Strong
Net MarginNet income / RevenueInputs: net income 1,383 · revenue 18,450 7.5% 3.3%Saudi ▲ 130% Good
Net Margin TrendNet margin − Prior net marginInputs: net margin 0.0749593 · prior 0.0873026 (1.2%) (1.5%)Saudi ▲ 20% Within range
Supplementary — assessed vs. target band
RatioValueRating
Gross Margin(Revenue − COGS) / RevenueInputs: revenue 18,450 · cogs 13,148 28.7% Good
Gross Margin TrendGross margin − Prior gross marginInputs: gross margin 0.287371 · prior 0.3 (1.3%) Good
EBITDA MarginEBITDA / RevenueInputs: ebitda 2,593 · revenue 18,450 14.1% Good
EBITDA Margin TrendEBITDA margin − Prior EBITDA marginInputs: ebitda margin 0.140542 · prior 0.154868 (1.4%) Within range
Pretax MarginProfit before zakat and tax / RevenueInputs: profit before tax 1,587 · ebit 2,073 · interest expense 486 · revenue 18,450 8.6% Good
Cost Efficiency 76/100
Cost Efficiency: 76/100 (good). Key ratios: Operating Leverage 0.40× (vs sector benchmark -3.36×); COGS % of Revenue 71.3%; SG&A % of Revenue 18.0%.
RatioValueSector benchmark (median)GapRating
Operating Leverage% change in operating profit / % change in RevenueInputs: operating profit 1,981 · prior 1,824 · revenue 18,450 · prior revenue 15,200 0.40× (3.36×)Saudi ▲ 112% Good
Supplementary — assessed vs. target band
RatioValueRating
COGS % of RevenueCOGS / RevenueInputs: cogs 13,148 · revenue 18,450 71.3% Good
SG&A % of RevenueSG&A / RevenueInputs: sga 3,321 · revenue 18,450 18.0% Strong
Operating Expense Ratio(COGS + SG&A) / RevenueInputs: cogs 13,148 · sga 3,321 · revenue 18,450 89.3% Good
Cost Growth vs Revenue GrowthTotal-cost growth / Revenue growth (<1 is good)Inputs: cogs 13,148 · sga 3,321 · prior cogs 10,640 · prior sga 2,736 1.08× Good
Returns on Capital 89/100
Returns on Capital: 89/100 (strong). Key ratios: Return on Capital Employed (ROCE) 24.1% (vs sector benchmark 2.2%); Return on Assets (ROA) 9.8% (vs sector benchmark 2.7%); Return on Equity (ROE) 25.7% (vs sector benchmark 11.4%).
RatioValueSector benchmark (median)GapRating
Return on Assets (ROA)Net income / Average total assetsInputs: net income 1,383 · total assets 14,128 9.8% 2.7%Saudi ▲ 260% Strong
Return on Equity (ROE)Net income / Average equityInputs: net income 1,383 · equity 5,384 25.7% 11.4%Saudi ▲ 125% Strong
Return on Capital Employed (ROCE)Operating profit / Average capital employed (avg total assets − avg current liabilities)Inputs: operating profit 1,981 · total assets 14,128 · current liabs≈ 5,920 24.1% 2.2%Saudi ▲ 997% Strong
Asset TurnoverRevenue / Average total assetsInputs: revenue 18,450 · total assets 14,128 1.31× 0.92×Saudi ▲ 42% Good
Supplementary — assessed vs. target band
RatioValueRating
Equity TurnoverRevenue / Average equityInputs: revenue 18,450 · equity 5,384 3.43× Strong
Liquidity 70/100
Liquidity: 70/100 (good). Key ratios: Current Ratio 1.60×; Quick Ratio 0.92×; Cash Ratio 0.10×.
Supplementary — assessed vs. target band
RatioValueRating
Current Ratio(Cash + AR + Inventory) / (AP + Short-term debt)Inputs: current assets≈ 11,517 · current liabs≈ 7,180 1.60× Good
Quick Ratio(Cash + AR) / (AP + Short-term debt)Inputs: cash 745 · accounts receivable 5,842 · current liabs≈ 7,180 0.92× Good
Cash RatioCash / (AP + Short-term debt)Inputs: cash 745 · current liabs≈ 7,180 0.10× Within range
Cash to AssetsCash / Total assetsInputs: cash 745 · total assets 15,757 4.7% Good
Net Working Capital to Revenue(Avg current assets − Avg current liabilities) / RevenueInputs: current assets≈ 10,054 · current liabs≈ 5,920 · revenue 18,450 22.4% Good
Cash Flow 13/100
Cash Flow: 13/100 (critical). Key ratios: OCF Trend YoY -161.8% (vs sector benchmark -24.7%); Earnings Quality (Accruals) 142.7% (vs sector benchmark -121.6%); Operating Cash Flow Margin -3.2% (vs sector benchmark 6.7%).
RatioValueSector benchmark (median)GapRating
Operating Cash Flow MarginOperating cash flow / RevenueInputs: operating cash flow (591) · revenue 18,450 (3.2%) 6.7%Saudi ▼ 148% Critical
Cash Conversion (OCF/NI)Operating cash flow / Net incomeInputs: operating cash flow (591) · net income 1,383 (0.43×) 2.22×Saudi ▼ 119% Critical
OCF Trend YoY(OCF − Prior OCF) / Prior OCFInputs: operating cash flow (591) · prior 957 (161.8%) (24.7%)Saudi ▼ 555% Critical
Earnings Quality (Accruals)(Net income − OCF) / |Net income|Inputs: net income 1,383 · operating cash flow (591) 142.7% (121.6%)Saudi ▼ 217% Critical
Supplementary — assessed vs. target band
RatioValueRating
Free Cash FlowOperating cash flow − CapexInputs: operating cash flow (591) · capex 730 (1,321,000) Within range
FCF Margin(OCF − Capex) / RevenueInputs: operating cash flow (591) · capex 730 · revenue 18,450 (7.2%) Critical
FCF Conversion (FCF/EBITDA)(OCF − Capex) / EBITDAInputs: operating cash flow (591) · capex 730 · ebitda 2,593 (50.9%) Critical
Capex IntensityCapex / RevenueInputs: capex 730 · revenue 18,450 4.0% Strong
Working Capital 70/100
Working Capital: 70/100 (good). Key ratios: DSO (days) 97d; DIO (days) 115d; DPO (days) 104d.
Supplementary — assessed vs. target band
RatioValueRating
DSO (days)Average accounts receivable / Revenue × 365Inputs: accounts receivable 4,911 · revenue 18,450 97d Within range
DIO (days)Average inventory / COGS × 365Inputs: inventory 4,140 · cogs 13,148 115d Within range
DPO (days)Average accounts payable / COGS × 365Inputs: accounts payable 3,745 · cogs 13,148 104d Strong
Cash Conversion Cycle (days)DSO + DIO − DPO (average balances)Inputs: accounts receivable 4,911 · inventory 4,140 · accounts payable 3,745 · revenue 18,450 · cogs 13,148 108d Good
Receivables to RevenueAverage accounts receivable / RevenueInputs: accounts receivable 4,911 · revenue 18,450 26.6% Good
Inventory to RevenueAverage inventory / RevenueInputs: inventory 4,140 · revenue 18,450 22.4% Good
Capital Structure 65/100
Capital Structure: 65/100 (good). Key ratios: Equity Ratio 35.6% (vs sector benchmark 28.1%); Liabilities to Assets 64.4%; Financial Leverage 2.81×.
RatioValueSector benchmark (median)GapRating
Equity RatioEquity / Total assetsInputs: equity 5,613 · total assets 15,757 35.6% 28.1%Saudi ▲ 27% Within range
Supplementary — assessed vs. target band
RatioValueRating
Liabilities to AssetsTotal liabilities / Total assetsInputs: total liabilities 10,144 · total assets 15,757 64.4% Good
Financial LeverageTotal assets / EquityInputs: total assets 15,757 · equity 5,613 2.81× Good
Debt Service & Coverage 56/100
Debt Service & Coverage: 56/100 (within range). Key ratios: Interest Coverage (ICR) 4.27×; EBITDA to Interest 5.34×; DSCR -0.17×.
Supplementary — assessed vs. target band
RatioValueRating
Interest Coverage (ICR)EBIT / Interest expenseInputs: ebit 2,073 · interest expense 486 4.27× Good
EBITDA to InterestEBITDA / Interest expenseInputs: ebitda 2,593 · interest expense 486 5.34× Strong
DSCROperating cash flow / (Interest + Short-term debt)Inputs: operating cash flow (591) · interest expense 486 · short term debt 2,900 (0.17×) Critical
Operational Efficiency 0/100
Operational Efficiency: 0/100 (). Not enough data to compute this axis's ratios.
Recommendations

Action Plan

Practical steps, ordered by importance — start from the top.

# What to do Timeframe Expected impact Owner
1 Tighten collection and inventory to push operating cash flow / net income above 1×.Cash Flow (13/100): Earnings-to-cash conversion is below par. 90 days Higher earnings quality and lender confidence. Finance team
2 Right-size headcount against revenue and automate low-value processes.Operational Efficiency (0/100): Per-employee productivity is below sector. 90 days Higher revenue per employee improves efficiency and margin. Operations
3 Cut DSO by 15 days via clearer terms and earlier collection, and extend DPO toward sector norms.Working Capital (70/100): A long cash-conversion cycle locks cash in receivables/inventory. 60 days Frees working cash with no external financing. Finance team
4 Set a target liquidity buffer (4–6 months of opex): if liquidity is below it, raise it by accelerating collections or arranging a short-term facility; if there's a surplus, deploy the excess into growth or debt reduction.Liquidity (70/100): Liquidity is sub-optimal (idle surplus or shortfall). 90 days Raises return on capital without hurting safety. CFO
Saudi market data

The company among its sector peers — Consumer Staples Retail

8 listed peers in “Consumer Staples Retail” (Tadawul/Nomu) · your rank by net margin: 2 of 8.

CompanyMarket Net marginROEROARev. growthAsset turnoverDebt/Equity
★ شركة الخليج للتجارة والتوزيع المحدودة— 7.5%25.7%9.8%21.4%1.31×—
Sector median— 3.2%11.4%2.7%(1.6%)0.92×1.33×
Average (mean)— (152.5%)1.6%1.4%(12.8%)0.87×1.29×
NAHDITadawul 8.1%31.2%12.9%8.1%1.59×0.65×
ALDAWAATadawul 6.4%7.2%2.0%(74.4%)0.32×1.58×
Almunajem FoodsTadawul 4.8%15.6%7.9%(0.2%)1.66×0.40×
BINDAWOODTadawul 4.3%17.2%4.7%11.8%1.11×1.70×
Abdullah Al Othaim Markets Co.Tadawul 2.3%18.6%3.4%3.5%1.51×2.36×
Saudi Marketing Co.Tadawul 1.4%3.5%1.0%(3.0%)0.73×1.93×
Anaam International Holding GroTadawul (49.9%)(7.7%)(3.6%)(8.5%)0.07×0.60×
THIMARTadawul (1197.4%)(72.6%)(17.0%)(39.4%)0.01×1.09×

Sector benchmark: the sector median — the mid-point value across peer companies. Where sufficient Saudi data exists, the benchmark is shown within a quartile range (lower quartile · median · upper quartile) and your company is placed within that range; otherwise it is compared to the median only. Saudi benchmarks are derived from the published financial statements of companies listed on the Saudi market (Tadawul and the parallel market Nomu, excluding the financial sector). Ratios for which detailed Saudi data is not yet available are referenced to a recognised emerging-market source (Aswath Damodaran, NYU Stern) or an indicative sector estimate, and are compared to the median only, without a quartile ranking. Every ratio in the tables is tagged with its source — “Saudi” or “Intl. est.” — to distinguish comparisons based on real Saudi peers from indicative estimates.

Indicative Valuation

Value range from peer multiples

All amounts in SAR thousands

Method Sector multiple (median) Basis Implied value Range (P25–P75)
P/E 12.7× Net income: 1,383 17,509 15,987 – 17,772
P/S 1.1× Revenue: 18,450 21,218 14,391 – 74,907
P/B 4.3× Equity: 5,613 24,248 11,170 – 56,804
Average value (mean of methods) —— 20,991 13,849 – 49,827

Indicative value based on comparable Saudi listed-company multiples at current market prices. Private companies typically trade at an illiquidity/size discount; treat the range as a negotiation starting point, not a formal valuation.

Methodology

How the score is computed

Health Score = Σ(axis score × axis weight), weighted by the diagnosis goal. All ten axes are computed directly from the financial statements, and each ratio is compared to its sector benchmark (the sector median, P50).

Sector benchmark: the sector median — the mid-point value across peer companies. Where sufficient Saudi data exists, the benchmark is shown within a quartile range (lower quartile · median · upper quartile) and your company is placed within that range; otherwise it is compared to the median only. Saudi benchmarks are derived from the published financial statements of companies listed on the Saudi market (Tadawul and the parallel market Nomu, excluding the financial sector). Ratios for which detailed Saudi data is not yet available are referenced to a recognised emerging-market source (Aswath Damodaran, NYU Stern) or an indicative sector estimate, and are compared to the median only, without a quartile ranking. Every ratio in the tables is tagged with its source — “Saudi” or “Intl. est.” — to distinguish comparisons based on real Saudi peers from indicative estimates.

Next step
Take this diagnostic to the next step

This report was generated automatically as a starting point. In Prime CFO’s fractional-CFO advisory, an expert reviews your figures and turns this reading into a decision-ready package — for your bank, investor, or board — with an execution plan.

Contact us · fahad@primecfo.sa Message us on WhatsApp
Disclaimer & Limitation of Liability

This report is generated automatically by Prime CFO based entirely on the figures and documents provided by the user. Prime CFO does not review, audit, or independently verify those figures; their accuracy and completeness are the sole responsibility of the user. It is provided for informational and educational purposes only and does NOT constitute investment, financial, accounting, tax, legal, or audit advice, nor an audit, review, or assurance engagement under any standard, and is not a substitute for advice from a qualified professional. Sector benchmarks and any scenarios or projections are indicative estimates drawn in part from third-party sources and are provided without warranty. The report is provided "as is" without warranties of any kind, express or implied — including accuracy, completeness, or fitness for a particular purpose — and gives no guarantee of any outcome (funding, valuation, approval, or otherwise). To the maximum extent permitted by law, Prime CFO and its owners, employees, and affiliates accept no liability for any loss or damage — direct, indirect, incidental, or consequential — arising from use of or reliance on this report; any decision based on it is taken at the sole risk of the user. This document is confidential and intended only for its recipient; use of it constitutes acceptance of these terms, and it is governed by the laws of the Kingdom of Saudi Arabia.

Prime CFO — the financial leadership platform · Riyadh, Saudi Arabia — Confidential, for company management use only. · 2026-09-05
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