1. prepare comparative statement of comprehensive income 2022 and 20212. make a horizontal analysis
current year (2022) previous year (2021) debit credit debit credit Cash on Hand 130,303,379 115,715 200 Cash in Banks 2,795,294,557 2,435, 475 884 Short-term deposits 5,244,891,365 6,426,117,312 Trade Accounts Receivable 1,973,793,420 1,854,239,723 Allowance for doubtful accounts 136,082,073 99 709 174 Advances to employees 91,120,858 90.852,777 Current portion of employee car plan 43.811.033 41.724.556 Other receivables 4,515,022 13 302 934 Food supplies and processed inventories 1,973,039,104 1,521 464 262 Packaging, store and other supplies 155,773,504 154 552,450 Novelty Items 5,654,551 53 392,715 Prepaid rent 281,393,792 247,907,106 Insurance and other prepayments 130,129,134 134.459 551 Prepaid Taxes 107,447,393 127,543 322 Receivable from suppliers 588,179,523 616,038 571 Receivable from retirement fund 141.108 541 149 505 945 Unused office supplies 72,084,194 54 594,665 Financial Assets at Fair Value through Profit or Loss 125,416,546 107,361,994 Investment in unquoted equity securities 50,866,500 47,$66, 500 Goodwill 7,019,519,057 205,123,715 Deferred Tax Assets 920.139.371 541,105, 196 Other Noncurrent Assets 1.505.155.987 1 515,623,750 Long-term portion of employee car plan 33,086,384 44,836 862 Investment Properties 777,719,894 678,070,800 Land 400,000,000 400,000,000 Land Improvements 257,165,000 251,035,000 Accumulated Depreciation - Land Improvements 5.674,000 5,258,000 Building 1,201 514,000 1,246,613,000 Accumulated Depreciation - Building 680,629,000 626.926 000 Equipment 18,707.047,000 17,270,924,000 Accumulated Depreciation - Equipment 1, 107,904,000 10 049 656,000 Trade Payables 1.601,600,450 3.720,413,152 Accrued Liabilities 4.937.973.163 Unearned Revenue 4 508 901.543 387.775.928 Dividend Payable 217.178.695 103,167,855 Other Current Liabilities 356.858.525 193,229.606 Income Tax Payable 156 378,897 167.751,504 Short-term Debt 135,934,261 1 842 030,865 Current portion of Long-term Debt 305,024.016 2,511,319.343 Non-Current portion of Long-term Debt 184,819,139 223,343,888 Pension Liability 2,468,481,013 1,379,033,530 Deferred Tax Liability 1,184,364,927 167,104,456 Share Capital 155,605,498 8.000,000,000 Share Premium 2.200,000,000 5,379,800,000 Cumulative Translation Adjustments 317,022,645 5,076,932,000 Retained Earning 101,234,002 6,183,353,815 Net Sales 6,081,246,352 0,506,967,113 Royalties and other revenues 45,344,123,164 Cost of Sales 2.864,757.569 43,254,730,460 2,613,570,160 Interest Income 38,388,328,254 Interest Expense 163,081,118 195,382,614 163,680,615 Other income 218,909,754 Income Taxes 618.898,399 973,395.762 409,084,936 Forex Translation adjustments 28,279.515 198,117,718 Administrative Expenses 54,161,813 Selling Expenses 2,890,760,045 2.654,357.976 3,626,899,322 3,613,683,631 96,162.477.675 96 162,477,675 86,664,156.068 26,664,156,068
