ختوقا

In order to analyze the biggest changes in the income of "Iran Auto Parts" (Khutoqa) company in the last two years (1402 and 1403), we will examine the income items of the profit and loss statement. **1. Total operating income:** * **Year 1402:** 6,234,962 million Rials * **Year 1403:** 1,619,266 million Rials * **Change:** 1,619,266 - 6,234,962 = -4,615,696 million rials * **Percentage of change:** -74.03 percent As can be seen, the "total operating income" of Khatogha company in 1403 compared to 1402 has faced a significant decrease of 74.03%. This decrease represents a sharp negative change in the main segment of the company's operating income. **2. Other income items:** Unfortunately, the information related to "investment income" and "other operating income (expenses)" for Khatoqa company in the years 1402 and 1403 is not recorded in the available data, so it is not possible to compare and check the changes in these sections. **Conclusion:** Based on the available data, "Iran Automobile Parts" (Khutoqa) company has experienced the biggest and most severe changes in income in the "Total Operating Income" section in the last two years (1402 and 1403), which was a significant decrease of 74.03%. This issue indicates major challenges in the operational performance of the company in the mentioned period.

The accumulated profit of "Khutogha" company by different years, based on the latest available financial information, is as follows: **Year 2019:** * June 31, 2019: 420,116 million Rials * September 31, 2019: 502,924 million Rials * December 30, 2019: 500,846 million Rials * March 29, 2019: 950,881 million Rials **Year 1400:** * June 31, 1400: 809,989 million Rials * 31 September 1400: 776,761 million Rials * December 30, 1400: 736,485 million Rials * March 29, 1400: 2,673,442 million Rials **Year 1401:** * June 31, 1401: 2,515,839 million Rials * 31 September 1401: 2,469,605 million Rials * December 30, 1401: 2,445,213 million Rials * March 29, 1401: 3,541,469 million Rials **Year 1402:** * June 31, 1402: 3,424,689 million Rials * 31 September 1402: 3,384,239 million Rials * December 30, 1402: 3,338,894 million Rials * March 29, 1402: 8,999,583 million Rials **Year 1403:** * June 31, 1403: 8,923,757 million Rials * 31 September 1403: 8,403,011 million Rials * December 30, 1403: 0 million rials * March 29, 1403: No information available. **Year 1404:** * June 31, 1404: No information available. * 31 September 1404: No information available. **Important points:** * As can be seen, the accumulated profit at the end of the financial years usually has a significant increase, which indicates the accumulation of profit during the year. * On December 30, 1403, the accumulated profit of 0 million rials was recorded, which could be due to the decisions of the general assembly to divide the profit or transfer it to other headings. * For the year 1404, the full information of the accumulated profit at the end of the period has not been published yet.

**Conclusion:** The P/E ttm ratio of Khatogha Company in 1403 compared to 1402 **has increased by 17.33 units.** This significant increase in the P/E ratio could indicate higher expectations of investors from the company's future profitability growth in 2014. In other words, investors are willing to pay a higher price for Khatogha shares for each profit unit. Possible reasons for this increase may include the following: * **Significant increase in stock price:** While the profit per share (EPS) has not increased by the same amount. * **Market Expectations of Future Profitability Growth:** Even if the current profit is not extremely high, the market expects the company's profitability to improve in the near future. **Changes in company policies or macroeconomic factors:** that have affected the attractiveness of investing in this share. For a more detailed analysis, the details of the financial statements, especially the profit and loss statement (for review EPS), as well as the price trend of Khatuqa shares in these two periods, should be examined.

For the symbol "Khatuga", the net profit margin changes in the last three years are as follows: * **From fiscal year 1401 to 1402:** The company's net profit margin has increased from 0.8377 to 0.9539, which is equivalent to **13.87% growth**. This improvement shows the company's better performance in controlling costs or increasing revenues compared to the cost of goods sold. * **From fiscal year 1402 to 1403:** The company's net profit margin has decreased from 0.9539 to 0.7321, which is equivalent to **23.25% drop**. This significant decrease has indicated challenges in maintaining profitability or increasing costs during this period. In general, the net profit margin of "Khatuga" has improved in 1402, but it has faced a noticeable drop in 1403. For a more accurate evaluation, it is necessary to investigate the causes of these fluctuations and compare it with other companies in the same industry.

Samand Investment Company bought 123,500 million shares of Khatuqa on 14/07/01 and currently accounts for 48.999 % of Khatuqa's shares in its portfolio.

BFM Investment Fund A. B. The Zagros Ava bought 1,000 million shares of Khatuqa on 10/04/10 and now holds 1.451 % of the shares of the corporation in its portfolio.

Samand Investment Company has sold 60,000 million shares on 14/03/11 and currently accounted for 47.007 % of Khatuqa's shares in its portfolio.

Samand Investment Company bought 5,000 million shares on 140/08/30 and currently accounts for 47.975 % of Khatuqa's shares in its portfolio.

Samand Investment Company bought 0.000 million shares of Khatoqa on 04/04/1403 and currently has 47.894% of Khatoqa shares in its stock portfolio.

Samand Investment Company has sold 0.000 million shares on 14/04/04 and currently holds 9.432 percent of the shares in its portfolio.