yannah
COMPARATIVE ANALYSIS
XYZ Corporation
Statement of Financial Position
As of December 31
Assets
Cash and
equivalents
Receivables
Inventories
Prepayments and
others
Total Current
Assets
Property, Plant &
Equipment – net of
depreciation
Total Assets
Liabilities and
Equity
Notes payable to
banks
Accounts payable
Accrued liabilities
Income taxes
payable
Total Current
liabilities
Share capital
Retained earnings
Total equity
Total liabilities and
equity
Change in
Peso
%
(Present Year –
(Change in
Base year) peso/Base year
x 100)
2018
2019
14,000
16,000
2,000
14.29%
28,800
54,000
4,800
55,600
85,600
7,400
26,800
31,600
2,600
93.06%
58.52%
54.17%
101,600
164,600
63,000
62.01%
30,200
73,400
43,200
143.05%
131,800
238,000
106,200
10,000
54,000
44,000
440.00%
31,600
4,200
5,800
55,400
6,800
7,000
23,800
2,600
1,200
75.32%
61.90%
20.69%
51,600
123,200
71,600
138.76%
44,600
35,600
80,200
131,800
44,600
70,200
114,800
238,000
0
34,600
34,600
106,200
80.58% Balanced
0.00%
97.19%
43.14%
80.58% Balanced
yannah
Selected information taken from financial statements of Little Company for two successive
years follows. You are to compute the percentage change from 2018 to 2019 whenever
possible.
Change in
2019
Accounts receivable
Marketable securities
Retained earnings
Notes receivable
Notes payable
Cash
Sales
P126,000
-080,000
120,000
860,000
82,400
990,000
2018
P150,000
250,000
(80,000)
-0-
800,000
80,000
900,000
Peso
(Present Year –
Base year)
(24,000)
(250,000)
160,000
120,000
%
(Change in
peso/Base year
x 100)
(16%)
(100%)
200%
--
60,000
2,400
90,000
(kapag 0 ang
base year matic
na walang sagot
kase walang
pagbabase-an,
sabi pati sa
directions
WHENEVER
POSSIBLE)
7.5%
3%
10%
yannah
TREND ANALYSIS
Spooky Company’s sales, current assets and current liabilities (all in thousands of pesos) have
been reported ad follows over the last five years (year 5 is the most recent year);
Year 5
Sales
Current
Assets:
Cash
Acct Receiv.
Inventory
Total Current
Assets
Current
liabilities
Year 4
Year 3
Year 2
Year 1
Year
5
Year
4
Year
3
Year
2
Year 1
(Assume
base
year is
always
100)
Present Year/Base Year x100
P5,625 P5,400 P4,950
P4,725 P4,500
125
120
110
105
100
P 64
P 72
P 84
560
496
432
896
880
816
P1,520 P1,448 P1,332
P 88
P 80
416
400
864
800
P1,368 P1,280
80
140
112
119
90
124
110
113
105
108
102
104
110
104
108
107
100
100
100
100
130
106
108
110
100
P 390
P318
P324
P330
P300