GPC Sales P&L Dashboard

Dealer channel (OR / IR) basis · 2024–2026 3-year comparison · Unit: million SAR

Month

GPC Category Mix

GSV-based product mix share by month, OR and IR separately · RAC = Inverter + On/Off + Window · SCAC = Concealed + Cassette + Package · Each channel's categories sum to 100% every month

Source: Raw GSV by category/channel/month (same data as the P&L tab) · Categories outside RAC/Free Standing/SCAC/Applied (Accessory/Others, CAC Ducted, Air Purifier) are excluded from both the numerator and denominator, which is why the shown categories sum exactly to 100%.

GPC Headcount

Dealer channel (OR / IR) basis · Monthly Active headcount · Level-3: OR Channel Sales Team → OR, IR Channel Sales Team·SME Sales Team → IR

Source: Headcount Archive sheet · Only Employee Status = Active is counted · Employee Numbers starting with "9" are shown separately as "External Labor" within OR/IR

GPC AR / Collection

B2C channel basis (SME included in IR) · Balance (Bal) · Overdue (OD) · OD% · Collection MTD · Collection YTD · 🚩 = Red Flag (AR>100 & 0 collection for 2+ months)

Source: AR Aging Archive sheet · B2C channel only · No Employee Status filter (total AR balance basis) · This monthly OR:IR Overdue ratio is used as the allocation basis for the Provisions line in the P&L tab.

GPC Inventory / AR / AP

Monthly OR/IR detail behind the Financial Charges allocation, for Finance team cross-check · Unit: million SAR

How these numbers are calculated

Average AR \u2014 2025: linearly interpolated month by month between the Dec-2024 actual closing AR and the Dec-2025 actual closing AR (per channel). 2026: actual monthly closing AR, using (previous month-end + current month-end) / 2.
Allocated Inventory \u2014 Category-based B2C allocation of company inventory, split OR/IR using a 6-month rolling positive-COGS driver per category.
Allocated AP \u2014 Sell-in (Factory + Import) \u00d7 payment term by RAC/Non-RAC classification (RAC: 150 days in 2024\u20132025, 180 days in 2026; Non-RAC: 180 days throughout), rolled up per category, then split OR/IR using the same category driver as Inventory.
Final Funding Base = Average AR + Allocated Inventory \u2212 Allocated AP, per channel.
Financial Charges (shown in the P&L tab) = Total Final Funding Base (OR+IR) \u00d7 (6.5% annual rate \u00f7 12) \u2014 the 6.5% is an annual rate, so it's converted to a monthly rate before being applied to each month's balance \u2014 then split OR/IR using each channel's Final Funding Base share.

Source: OR_IR_Finance_Expense_Model (AR Inputs, Monthly Allocation, AP Model, Finance Exp Model sheets) · Covers 2025.01\u20132026.07 only (outside this range, no AR/Inventory/AP model exists) · Average AR: 2025 linearly interpolated between Dec-24 and Dec-25 actuals, 2026 monthly actual (prev+curr)/2 · Allocated Inventory: category-based B2C allocation \u00d7 6-month rolling OR/IR Positive COGS driver · Allocated AP: Sell-in \u00d7 RAC/Non-RAC payment term, same category driver for OR/IR split · Final Funding Base = AR + Inventory \u2212 AP.