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    Horizontal Analysis

    Uploaded by

    Ettiene Leeam Ocampo
    The document presents financial data for years 2021, 2020, 2019 and 2018 in horizontal analysis, vertical analysis and trend ratio formats. It shows percentages changes in items such as net sales, costs, expenses, profits and losses. For example, net sales increased by 1889.04% in 2021 compared to 2020, while interest expenses increased by 1888.41% from 2020 to 2021. The vertical analysis expresses each financial statement item as a percentage of total revenues, and the trend ratio compares values across the years.

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    Horizontal Analysis

    Uploaded by

    Ettiene Leeam Ocampo
    9 views6 pages
    The document presents financial data for years 2021, 2020, 2019 and 2018 in horizontal analysis, vertical analysis and trend ratio formats. It shows percentages changes in items such as net sales, costs, expenses, profits and losses. For example, net sales increased by 1889.04% in 2021 compared to 2020, while interest expenses increased by 1888.41% from 2020 to 2021. The vertical analysis expresses each financial statement item as a percentage of total revenues, and the trend ratio compares values across the years.

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    The document presents financial data for years 2021, 2020, 2019 and 2018 in horizontal analysis, vertical analysis and trend ratio formats. It shows percentages changes in items such as net sales, costs, expenses, profits and losses. For example, net sales increased by 1889.04% in 2021 compared to 2020, while interest expenses increased by 1888.41% from 2020 to 2021. The vertical analysis expresses each financial statement item as a percentage of total revenues, and the trend ratio compares values across the years.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    9 views6 pages

    Horizontal Analysis

    Uploaded by

    Ettiene Leeam Ocampo
    The document presents financial data for years 2021, 2020, 2019 and 2018 in horizontal analysis, vertical analysis and trend ratio formats. It shows percentages changes in items such as net sales, costs, expenses, profits and losses. For example, net sales increased by 1889.04% in 2021 compared to 2020, while interest expenses increased by 1888.41% from 2020 to 2021. The vertical analysis expresses each financial statement item as a percentage of total revenues, and the trend ratio compares values across the years.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 6

    HORIZONTAL ANALYSIS

    2021 2020(1) 2019(2) 2018


    Net Sales 1889.04% 5.96% -5.47%
    Other operating
    Revenues 1895.24% 1.62% -75.62%
    Total Revenues 1889.11% 5.91% -6.24%
    Cost of goods
    sold 1889.03% 6.11% -8.00%
    Gross profit 1889.21% 5.67% -4.08%
    Administrative
    expense 1887.66% 6.79% -5.08%
    selling expenses 1889.06% 7.33% -4.19%
    other income 1892.00% 26.51% -69.89%
    other expenses 1894.14% -14.01% -44.19%
    interest
    expenses 1888.41% -12.54% 9.62%
    interest income 1875.47% 17.48% -18.37%
    foreign
    exchange gain
    (loss).net 8150.00% -183.94%
    Gain on
    monetary
    position 1878.95% -41.22% -4.07%
    Market value
    (loss) on
    financial
    insturments 1827.27% -240.57% -205.37%

    Income before
    income taxes
    and share of the
    profit of
    associates and
    joint ventures
    accounted for
    using the equity
    method 1889.73% 14.51% -6.62%
    Income Taxes 1888.28% 4.05% -6.87%
    Share in the
    (loss) of equity
    accounted
    investees, net of
    taxes 1907.14% -146.62% -272.52%
    Net income from
    continuing
    operation 1890.02% 21.82% -7.33%
    Net income after
    tax from
    discontinued
    operations
    Consolidated
    Net Income 1890.02% 21.82% 19.32%

    Equity Holders
    of the parent
    continuing
    operations 1889.77% 17.41% -9.63%
    Equity holders
    of the parent
    discounted
    operations
    Non-controlling
    interest from
    continuing
    operations 1933.33% 767.21% 45.18%
    Non-controlling
    interest from
    discontinued
    operations
    Consolidated
    comprehensive
    income of the
    year, net of tax 1890.02% 21.82% 19.32%

    VERTICAL ANALYSIS

    2021 2020(1) 2019(2) 2018


    Net Sales 1751.63% 34840.69% 36917.85%
    Other operating
    Revenues 20.15% 402.11% 408.64%
    Total Revenues 1771.79% 35242.80% 37326.49%
    Cost of goods
    sold 972.74% 19348.18% 20530.52%
    Gross profit 799.04% 15894.63% 16795.97%
    Administrative
    expense 76.20% 1514.59% 1617.47%
    selling expenses 468.52% 9319.19% 10001.92%
    other income 14.40% 286.76% 362.76%
    other expenses 49.14% 979.85% 842.61%
    interest
    expenses 76.20% 1515.16% 1325.14%
    interest income 10.17% 200.96% 236.08%
    foreign
    exchange gain
    (loss).net 0.00% 0.77% 63.34%
    Gain on
    monetary
    position 3.65% 72.17% 42.42%
    Market value
    (loss) on
    financial
    insturments -2.11% -40.69% 57.20%

    Income before
    income taxes
    and share of the
    profit of
    associates and
    joint ventures
    accounted for
    using the equity
    method 155.09% 3085.80% 3533.40%
    Income Taxes 52.40% 1041.84% 1084.07%
    Share in the
    (loss) of equity
    accounted
    investees, net of
    taxes -2.69% -53.93% 25.14%
    Net income from
    continuing
    operation 100.00% 1990.02% 2424.18%
    Net income after
    tax from 0.00% 0.00% 0.00%
    discontinued
    operations
    Consolidated
    Net Income 100.00% 1990.02% 2424.18%

    Equity Holders
    of the parent
    continuing
    operations 99.42% 1978.31% 2322.65%
    Equity holders
    of the parent
    discounted
    operations 0.00% 0.00% 0.00%
    Non-controlling
    interest from
    continuing
    operations 0.58% 11.71% 101.54%
    Non-controlling
    interest from
    discontinued
    operations 0.00% 0.00% 0.00%
    Consolidated
    comprehensive
    income of the
    year, net of tax 100.00% 1990.02% 2424.18%

    TREND RATIO

    2021 2020(1) 2019(2) 2018


    Net Sales 9126:9126 181520:181520 192342:192342

    Other operating
    Revenues 105:105 2095:2095 2129:2129

    Total Revenues 9231:9231 183615:183615 194471:194471

    Cost of goods
    sold 1267:1267 25201:25201 26741:26741

    Gross profit 4163:4163 82811:82811 87507:87507

    Administrative
    expense 397:397 7891:7891 8427:8427

    selling expenses 2441:2441 48553:48553 10422:10422

    other income 75:75 1494:1494 1890:1890


    other expenses 256:256 1021:1021 439:439

    interest
    expenses 397:397 3947:3947 863:863

    interest income 53:53 1047:1047 615:615

    foreign
    exchange gain
    (loss).net
    Gain on
    monetary
    position 19:19 376:376 221:221

    Market value
    (loss) on
    financial
    insturments

    Income before
    income taxes
    and share of the
    profit of
    associates and
    joint ventures
    accounted for
    using the equity
    method 808:808 16077:16077 18409:18409

    Income Taxes 273:273 1357:1357 1412:1412

    Share in the
    (loss) of equity
    accounted
    investees, net of
    taxes
    Net income from
    continuing
    operation 521:521 5184:5184 6315:6315

    Net income after


    tax from
    discontinued
    operations 0:0 0:0 0:0

    Consolidated
    Net Income 521:521 5184:5184 1263:1263

    Equity Holders
    of the parent 518:518 10307:10307 12101:12101
    continuing
    operations
    Equity holders
    of the parent
    discounted
    operations 0:0 0:0 0:0

    Non-controlling
    interest from
    continuing
    operations 3:3 61:61 529:529

    Non-controlling
    interest from
    discontinued
    operations 0:0 0:0 0:0

    Consolidated
    comprehensive
    income of the
    year, net of tax 521:521 5184:5184 1263:1263

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