Horizontal analysis of Liberty’s balance sheet for 2025 would report 

Data from balance sheet

a. Cash as 9.50% of total assets.

b. a 17% increase in Cash and Cash Equivalents.

c. a current ratio of 1.01.

d. inventory turnover of 6 times.

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Current Assets: LIBERTY CORPORATION Comparative Balance Sheet December 31, 2025 and 2024 Cash and Cash Equivalents Accounts Receivable Merchandise Inventory Prepaid Expenses Total Current Assets Other Assets Total Assets Current Liabilities Long-term Liabilities Total Liabilities Assets Liabilities Stockholders' Equity Common Stock, no par Retained Earnings Total Stockholders' Equity Total Liabilities and Stockholders' Equity 2025 $ 2,450 1,813 1,324 1,709 7,296 18,500 $ 25,796 $ 7,230 4,798 12,028 6,568 7,200 13,768 $ 25,796 2024 $ 2,094 1,611 1,060 2,120 6,885 15,737 $ 22,622 $ 8,467 3,792 12,259 4,363 6,000 10,363 $ 22,622