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31/12/2022 31/12/2021 Increase or Decrease ($) Increase or Decrease (%) Cash on Hand 17901 5675 12226 215.44% Receivables 20456 18419 2037 11.06% Inventory 8247 6795

31/12/2022 31/12/2021 Increase or Decrease ($) Increase or Decrease (%)
Cash on Hand 17901 5675 12226 215.44%
Receivables 20456 18419 2037 11.06%
Inventory 8247 6795 1452 21.37%
Prepaid Expenses 3739 2849 890 31.24%
Other Current Assets - - - -
Total Current assets 50343 33738 16605 49.22%
Property, plant and Equipment 143591 146961 -3370 -2.29%
Long-term Investments 45238 40696 4542 11.16%
Goodwill and Intangible assets 4722 4385 337 7.69%
Other Long-term Assets 436 768 -332 -43.23%
Total Long-term Assets 207366 205797 1569 0.76%
Total Assets 257709 239535 18174 7.59%
Total Current Liabilities 34208 26791 7417 27.68%
Long Term Debt 21375 31113 -9738 -31.30%
Other Non-Current Liabilities - - - -
Total Long Term Liabilities 63259 72804 -9545 -13.11%
Total Liabilities 97467 99595 -2128 -2.14%
Common Stock Net 1832 1832 0 0.00%
Retained Earnings (Acc. Deficit) 190024 165546 24478 14.79%
Comprehensive Income -2798 -3889 1091 -28.05%
Other ShareHolders Equity - - - -
ShareHolders Equity 160242 139940 20302 14.51%
Total Liabilities & ShareHolders Equity 257709 239535 18174 7.59%

Following this horizontal analysis on top, keep the same numbers but follow the exemple of the table below (Sales, COGS, Gross Margin) and give an explaination about the horizontal analysis.

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