فملی

## Comparison of Femli's net profit margin in 1402 and 1403 ### 🔍 comparison results (periods of full years): | Financial year Net profit margin percentage | |---------|--------------|------| | **Year 1402** | 0.4681 | **46.81%** | | **Year 1403** | 0.4391 | **43.91%** | | **Difference** | -0.0290 | **-6.19%** ↓ | --- ### 📊 interpretation and analysis: **A) Decreasing trend:** - Femli's net profit margin has decreased from 1402 to 1403. - This decrease is **2.9 percentage points**, which is equivalent to **6.19% relative decrease**. **b) but still remains strong:** - Despite the decline, the net profit margin of 43.91% in 1403 is still **very strong**. - This means that Femli still produces about **44 cents of net profit** for every rial of income. **c) Separation of trends during the year 1403:** - **First 3 months (03-31-1403):** 48.38% - **6 months (1403-06-31):** 49.91% - **9 months (1403-09-30):** 44.89% - **Complete 12 months (12-29-1403):** 43.91% ⚠️ **Important point:** The decrease in the profit margin in the last two quarters of 1403 (especially the fourth quarter) indicates that the company faced challenges or incurred additional costs. --- ### 🎯 Conclusion: **Positive:** Femli is still a very profitable company, and the 43.91% net profit margin is **very high** for an industrial and mining company. **Negative:** The declining profit margin may indicate an increase in costs (raw materials, energy) or competitive pressure on sales prices. **SUGGESTION:** To be more sure, it is better to **check the data for 1404** to see if this downward trend has continued or stabilized.

Sabamihan Investment Company sold 0.083 million Femli shares on 08/26/1404 and currently has 1.374% of Femli shares in its stock portfolio.

**Debt ratio for National Iran Copper Industries Company (Famli):** * **At the end of the fiscal year 1402:** * The debt ratio was about **0.24** (equivalent to 24%). This means that 24% of the company's total assets are financed through debt. * **At the end of the fiscal year 1403:** * The debt ratio was about **0.33** (equivalent to 33%). This shows that in 1403, about 33% of the company's assets were financed through debt. **Recent year changes:** The debt ratio of Femli has increased from 0.24 in 1402 to 0.33 in 1403. This increase means that the company has relied more on debt sources to finance its assets in the recent year (1403). This can be due to an increase in financial facilities received, an increase in accounts and payable documents or other debts. An increase in debt-to-asset ratio generally indicates an increase in the company's financial risk, because the share of debt in the capital structure has increased. For a more accurate assessment, it is necessary to examine the details of the composition of liabilities (short-term and long-term) and the reasons for this increase.

Sabamihan Investment Company sold 65.274 million Femli shares on 08/12/1404 and currently has 1.374% of Femli shares in its stock portfolio.

Atieh Saba Investment Company sold 23.000 million Femli shares on 08/12/1404 and currently has 1.14% of Femli shares in its stock portfolio.

Atieh Saba Investment Company sold 2.000 million Femli shares on 08/10/1404 and currently has 1.142% of Femli shares in its stock portfolio.

Atieh Saba Investment Company sold 20.000 million Femli shares on 08/07/1404 and currently has 1.142% of Femli shares in its stock portfolio.

Atieh Saba Investment Company sold 15.000 million Femli shares on 08/06/1404 and currently has 1.144% of Femli shares in its stock portfolio.

Atieh Saba Investment Company sold 38.000 million Femli shares on 07/30/1404 and currently has 1.146% of Femli shares in its stock portfolio.

Atieh Saba Investment Company sold 38.000 million Femli shares on 07/27/1404 and currently has 1.149% of Femli shares in its stock portfolio.