Horizontal and Vertical Analysis
December 11, 2022 | Author: Anonymous | Category: N/A
Short Description
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Description
Income Statement For the year ended 201B Net Sales
5,000,000.00
Le Less ss:: C Cos ostt of of Goo Good ds S Sol old d
3, 3,00 000, 0,00 000. 0.00 00
Gross Prot
2,000,000.00
Less: Expenses Selling Expenses
400,000.00
Ad Admi mini nist stra rav ve e Expen Expenses ses
600,0 600,000. 00.00 00
Operang Prot
1, 1,00 000, 0,000 000.00 .00 1,000,000.00
Less: Interest Expense
250,000.00
Income aer Interest
750,000.00
Income Tax Expense
225,000.00
Net Income
₱ 525,000.00
Statement of Financial Posion 201B
201A
ASSETS Current Assets: Cash
290,000.00
150,000.00
Marketable Securies
1,000,000.00
850,000.00
Accounts Receivable, net
1,000,000.00
500,000.00
500,000.00
750,000.00
90,000.00 2,880,000.00
100,000.00 2,350,000.00
Land
700,000.00
500,000.00
Building, net
500,000.00
550,000.00
Mach chiinery and Equipment ent,net
1,500, 0,0 000.00 .00
1,70 1,700 0,000.00 .00
Total Non Current Assets
2,700,000.00
2,750,000.00
Inventories Prepaid Expenses Total Current Assets Non-Current Assets
TOTAL ASSETS
₱ 5,580,000.00 ₱ 5,100,000.00
LIABILITIES Current Liabillites Notes Payable, Trade Accounts Payable,net
150,000.00 635,000.00
100,000.00 610,000.00
20,000.00
40,000.00
805,000.00
750,000.00
Long-Term Notes
2,250,000.00
2,500,000.00
Total Liabilies
3,055,000.00
3,250,000.00
Owner's Capital
2,525,000.00
1,850,000.00
Expenses Payable Total Current Liabilies Non Current Liabilies
TOTAL LIABILITIES AND CAPITAL
₱ 5,580,000.00 ₱ 5,100,000.00
Vercal Analysis- Income Statement %of Net Sales Net Sales
5,000,000.00
100.00%
Less: Cost of Goods Sold
3,000,000.00
60.00%
Gross Prot
2,000,000.00
40.00%
Selling Expenses
400,000.00
8.00%
Administrave Expenses
600,000.00
12.00%
Operang Prot Less: Interest Expense
1,000,000.00 250,000.00
20.00% 5.00%
Income aer Interest
750,000.00
15.00%
Income Tax Expense
225,000.00
4.50%
Net Income
525,000.00
10.50%
Less: Expenses
Horizontal Analysis - Statement of Financial Posion
201B
201A
Peso Changes
Percentage Change
ASSETS Current Assets: Cash
290,000.00
1 15 50,000.00
140,000.00
93.33%
Marketable Securies
1,000,000.00
850,000.00
150,000.00
17.65%
Acc cco ounts Rece Receiivable, net
1,000 00,,000.00 .00
500,000.0 0.00
50 500 0,000.00 .00
100.00 .00%
750,000.00 - 250,000.00 100,000.00 - 10,000.00
-33.33% -10.00%
Inventories Prepaid Expenses Total Current Assets
500,000.00 90,000.00 2,880,000.00
2,350,000.00
530,000.00
22.55%
Land
700,000.00
5 50 00,000.00
200,000.00
40.00%
Building, net
500,000.00
550,000.00 - 50,000.00
-9.09%
Machi Ma chine nery ry an and d Equi Equipm pment ent,n ,net et
1, 1,500 500,0 ,000 00.00 .00
1, 1,70 700, 0,000 000.00 .00 - 200 200,0 ,000 00.00 .00
-11.7 -11.76% 6%
Total Non Non Cur Curren entt Assets ets
2,700 00,,000.00 .00
2,750,00 0,000 0.00 .00 - 50 50,,000.00 .00
-1.82 .82%
Non-Current Assets
TOTAL ASSETS
₱ 5,580,000.00 ₱ 5,100,000.00
480,000.00
9.41%
LIABILITIES Current Liabillites Notes Payable, Trade
150,000.00
100,000.00
50,000.00
50.00%
Accounts Payable,net
635,000.00
610,000.00
25,000.00
4.10%
40,000.00 - 20,000.00
-50.00%
Expenses Payable Total Current Liabilies
20,000.00 805,000.00
750,000.00
55,000.00
7.33%
Non Current Liabilies Long-Term Notes
2,250,000.00
2,500,000.00 - 250,000.00
-10.00%
Total Liabilies
3,055,000.00
3,250,000.00 - 195,000.00
-6.00%
Owner's Capital
2,525,000.00
1,850,000.00
675,000.00
36.49%
₱ 5,580,000.00 ₱ 5,100,000.00
480,000.00
9.41%
TOTAL LIABILITIES AND CAPITAL
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