Historical financial performance analysis of the business organization is the parameter of success and failure of operational activities and financial soundness while analysis of a particular industry explains the contribution towards the nation of the economy. In Saudi Arabia, petrochemicals industry is playing a vital role and contributes significantly to the Gross Domestic Product (GDP) of the nation. Some Saudi petrochemicals companies perform well while others performance unexpected or below the standard. There is financial disparity seen in the petrochemicals industry of Saudi Arabia and no study available in Saudi petrochemicals industries context to disclose financial performance, disparity and its trend. So, it is very necessary to analyze the financial reports of the petrochemicals companies to get the historical financial performance disparity and explain its trend. Some leading petrochemicals companies of Saudi Arabia selected for the financial performance study and operational performance, and financial soundness ratios applied to get the financial performance for specific duration. Statistical tools applied to know the significance of variance and trend of financial performances. The study discloses that the Gross profitability of all petrochemicals companies significantly different while the gross profitability also governs the other measures of financial performance. The trend financial performances of petrochemicals companies reveal a decline in operational performance or Gross profitability that governs the decline of other measures of financial performances.

中文翻译：

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沙特阿拉伯石化行业的财务表现，差异和趋势

商业组织的历史财务绩效分析是运营活动成败与否以及财务稳健性的参数，而对特定行业的分析则说明了对经济国家的贡献。在沙特阿拉伯，石化工业扮演着至关重要的角色，并为国家的国内生产总值（GDP）做出了重要贡献。一些沙特石化公司表现良好，而另一些公司表现却出乎意料或低于标准。在沙特阿拉伯的石化行业中存在财务差异，在沙特石化行业的背景下尚无可披露财务绩效，差异及其趋势的研究。所以，分析石化公司的财务报告以了解历史财务业绩差异并解释其趋势是非常必要的。沙特阿拉伯的一些领先石化公司选择了财务绩效研究和运营绩效，并采用财务稳健性比率来获得特定期间的财务绩效。使用统计工具了解财务业绩差异和趋势的重要性。该研究表明，所有石化公司的毛利润率都存在显着差异，而毛利润率还决定着其他财务绩效指标。