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Horizontal Analysis of Comparitive Balance Sheets |
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For Periods Ended |
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Important Formulas |
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Description |
Period 2 |
Period 1 |
Horizontal
Variance |
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Amount |
Amount |
Amount |
Percentage |
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Variance Formula |
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Assets |
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Current Year Amount - Past Year Amount |
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Cash |
65.00 |
50.00 |
15.00 |
30.0% |
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Securities |
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- |
0.0% |
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Accounts Receivable - AR |
140.00 |
120.00 |
20.00 |
16.7% |
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Percentage Formula |
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Notes Receivable |
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- |
0.0% |
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Variance / Last year Amount |
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Stock/Inventory |
90.00 |
80.00 |
10.00 |
12.5% |
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Prepaid Expenses |
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- |
0.0% |
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Current Assets |
295.00 |
250.00 |
45.00 |
18.0% |
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Fixed Assets (Property, Plant,
Equipment |
280.00 |
250.00 |
30.00 |
12.0% |
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Total Assets |
575.00 |
500.00 |
75.00 |
15.0% |
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Liabilities and
Stockholder's Equity |
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Liabilities |
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Accounts Payable - AP |
80.00 |
70.00 |
10.00 |
14.3% |
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Accrued Liabilities |
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- |
0.0% |
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Short -term borrowings |
35.00 |
30.00 |
5.00 |
16.7% |
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Taxes |
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- |
0.0% |
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Current Liabilities |
115.00 |
100.00 |
15.00 |
15.0% |
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Loans |
160.00 |
150.00 |
10.00 |
6.7% |
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Other long terms debt |
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0.0% |
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Total Liabilities |
275.00 |
250.00 |
25.00 |
10.0% |
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Stockholder's Equity |
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Common Stock |
100.00 |
100.00 |
- |
0.0% |
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Paid In Capital |
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- |
0.0% |
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Retained Earnings |
200.00 |
150.00 |
50.00 |
33.3% |
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Total Stockholder's Equity |
300.00 |
250.00 |
50.00 |
20.0% |
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Total Liabilities and Stockholder's
Equity |
575.00 |
500.00 |
75.00 |
15.0% |
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