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