Financial Statement Analysis

HORIZONTAL ANALYSIS
Format of Comparative Statement of Financial Position of XYZ Corporation
as of
Figures as Figures Absolute Percentage

at the end as at the Change* Change#
of current end of
reporting the (`) (`)
previous
period reporting
period
Assets 2021 2020
Current Assets:
Cash and Cash 272,640 82,540

Equivalents
Receivables 12,090 3,480
Inventory 738,630 857,090
Prepaid Expenses 54,880 54,030
Total Current Assets 1,078,240 997,140
Property, Plant & Equipment (at

cost):
Land and Buildings 531,270 383,350
Fixtures and equipment 476,460 411,230
Leasehold improvements 16,460 15,120
Construction in progress ---- 46,370

Less Accumulated Depreciation -248,430 -183,890
Property, Plant & 775,760 672,180

Equipment, net
Total Assets 1,854,000 1,669,320
Liabilities and Stockholders' Equity
Current Liabilities:
Accounts Payable 377,970 244,150
Advance Payment on 4,460 2,030

Orders
Income Taxes Payable 70,800 53,020
Other Current Obligations 154,510 139,950
Total Current Liabilities 607,740 439,150
Long-Term Debt 78,000 84,130
Stockholders' Equity:
Common Stock; 20.1M, 20.1M

&20.0M
Shares, respectively, at par 2,010 2,010
Additional Capital, net 311,360 307,810
Retained Earnings 983,810 875,160
Less Treasury Stock, at cost -128,920 -38,940

Total Stockholders' Equity 1,168,260 1,146,040
Total Liabilities and Equity 1,854,000 1,669,320
FORMAT OF COMPARATIVE STATEMENT OF PROFIT AND LOSS
For the year ended.......
Horizontal Analysis
(Pesos in thousands) 2021 2020
Figures as Figures as at Absolute Percentag

at the end of the end of the Change* e Change#
current previous
reporting reporting (`) (`)
period period
Net Sales 6,039,750 5,452,010
Cost of Goods 3,573,070 3,135,730
Gross Profit 2,466,680 2,316,280
Selling, General and 2,221,540 1,849,100

Administrative
Expenses (including
depreciation)
Income from Operations 245,140 467,180
Other Income (expenses):
Interest and other income 14,470 19,510

Interest Expense 10,180 13,990
Income Before Income Taxes 249,430 472,700
Income Tax Provision 102,000 181,990
Net Income 147,430 290,710
VERTICAL ANALYSIS
Common Size Financial Statements or 100% Statements
Format of Common Size Statement of Financial Position of XYZ Corporation
as of
Absolute Amount % of Total of the Balance

Sheet
Figures as Figures as at Figures as at Figures as

at the end the end of the end of at the end of
of current the previous current the previous
reporting reporting reporting reporting
period period period period
2021 2020 2021 2020
Assets
Current Assets:
Cash and Cash 272,640 82,540

Equivalents
Receivables 12,090 3,480
Inventory 738,630 857,090
Prepaid Expenses 54,880 54,030
Total Current Assets 1,078,240 997,140
Property, Plant & Equipment

(at cost):
Land and Buildings 531,270 383,350
Fixtures and equipment 476,460 411,230
Leasehold improvements 16,460 15,120
Construction in progress ---- 46,370
Less Accumulated -248,430 -183,890

Depreciation
Property, Plant & 775,760 672,180

Equipment, net
Total Assets 1,854,000 1,669,320
Liabilities and Stockholders'

Equity
Current Liabilities:
Accounts Payable 377,970 244,150
Advance Payment on 4,460 2,030

Orders
Income Taxes Payable 70,800 53,020
Other Current 154,510 139,950

Obligations
Total Current Liabilities 607,740 439,150
Long-Term Debt 78,000 84,130
Stockholders' Equity:
Common Stock; 20.1M,

20.1M &20.0M
Shares, respectively, 2,010 2,010

at par
Additional Capital, net 311,360 307,810
Retained Earnings 983,810 875,160
Less Treasury Stock, at cost -128,920 -38,940
Total Stockholders' 1,168,260 1,146,040

Equity
Total Liabilities and Equity 1,854,000 1,669,320
Format for a Common Size Statement of Profit and Loss for the years ended-------------
Vertical Analysis
(Pesos in thousands) 2021 2020
Absolute Amounts % of Total Revenue from

operations
Figures as Figures as at Figures as at Figures as

at the end the end of the end of at the end of
of current the previous current the previous
reporting reporting reporting reporting
period period period period
Net Sales 6,039,750 5,452,010
Cost of Goods 3,573,070 3,135,730
Gross Profit 2,466,680 2,316,280
Selling, General and 2,221,540 1,849,100

Administrative
Expenses (including
depreciation)
Income from Operations 245,140 467,180
Other Income (expenses):
Interest and other income 14,470 19,510
Interest Expense -10,180 -13,990
Income Before Income Taxes 249,430 472,700
Income Tax Provision 102,000 181,990
Net Income 147,430 290,710

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HORIZONTAL ANALYSIS

Format of Comparative Statement of Financial Position of XYZ Corporation

Figures as Figures Absolute Percentage

Assets 2021 2020

Cash and Cash 272,640 82,540

Receivables 12,090 3,480

Inventory 738,630 857,090

Prepaid Expenses 54,880 54,030

Total Current Assets 1,078,240 997,140

Property, Plant & Equipment (at

Land and Buildings 531,270 383,350

Fixtures and equipment 476,460 411,230

Leasehold improvements 16,460 15,120

Construction in progress ---- 46,370

Property, Plant & 775,760 672,180

Total Assets 1,854,000 1,669,320

Liabilities and Stockholders' Equity

Accounts Payable 377,970 244,150

Advance Payment on 4,460 2,030

Income Taxes Payable 70,800 53,020

Other Current Obligations 154,510 139,950

Total Current Liabilities 607,740 439,150

Long-Term Debt 78,000 84,130

Common Stock; 20.1M, 20.1M

Shares, respectively, at par 2,010 2,010

Additional Capital, net 311,360 307,810

Retained Earnings 983,810 875,160

Less Treasury Stock, at cost -128,920 -38,940

Total Liabilities and Equity 1,854,000 1,669,320

FORMAT OF COMPARATIVE STATEMENT OF PROFIT AND LOSS

For the year ended.......

(Pesos in thousands) 2021 2020

Figures as Figures as at Absolute Percentag

Net Sales 6,039,750 5,452,010

Cost of Goods 3,573,070 3,135,730

Gross Profit 2,466,680 2,316,280

Selling, General and 2,221,540 1,849,100

Income from Operations 245,140 467,180

Other Income (expenses):

Interest and other income 14,470 19,510

Income Before Income Taxes 249,430 472,700

Income Tax Provision 102,000 181,990

Net Income 147,430 290,710

Common Size Financial Statements or 100% Statements

Format of Common Size Statement of Financial Position of XYZ Corporation

Absolute Amount % of Total of the Balance

Figures as Figures as at Figures as at Figures as

2021 2020 2021 2020

Cash and Cash 272,640 82,540

Inventory 738,630 857,090

Prepaid Expenses 54,880 54,030

Total Current Assets 1,078,240 997,140

Property, Plant & Equipment

Land and Buildings 531,270 383,350

Fixtures and equipment 476,460 411,230

Leasehold improvements 16,460 15,120

Construction in progress ---- 46,370

Less Accumulated -248,430 -183,890

Property, Plant & 775,760 672,180