This report explores the financial and other related activities of the two companies MARAFIQ & ACWA POWER.The financial analysis covers sector analysis using financial ratios such as liquidity, profitability ratios, return on capital, and appropriate ratios (debt and interest coverage).Initially, the financial performance will be analyzed using horizontal analysis for the periods ending in 2022 and 2021.It also studies the effectiveness and efficiency of the company's use of its assets, as well as how management contributes to long-term planning.The company's annual financial report for the years 2021 and 2022 and the financial statements were the main sources of data for analyzing the company.This report focuses on analyzing the financial performance of two companies.We generated our own conclusion using this data as a basis.