Based on these financial vertical analysis. Write two detailed and developed paragraphs. The first should make a comparison between the years of balance sheet 1, and the second a comparison between the performances of balance sheet 1 and 2.
BALANCE SHEET 1 PARTICULARS Increase/(Decrease) from Year 1 Year 2 % Year 1 % ASSETS (A) Current Assets 1 Cash & Cash Equivalents 2 Trading Securities 3 Accounts Receivables 4,239 6,048 4,951 18.86% 26.91% 22.03% 2,569 9.281 4,686 11.02% 39.80% 20.09% -1.670 3,233 -265 4 Inventories (a) Material ans Supplies (b) Work in Process (c) Finished Goods 1.289 612 3,116 5.74% 2.72% 13.87% 1,335 588 2.815 5.72% 2.52% 12.07% 46 -24 -301 5 Prepaid Expenses & Other Current Assets -172 2,218 22,473 9.87% 100% 2.046 23,320 8.77% 100% TOTAL (A) (B) Non-Current Assets 1 Property, Plant and Equipment (net) 2 Goodwill 3 Trademarks and Other Intangible Assets (net) 4 Other Non-Current Assets 21,271 40,273 24.215 6,863 92,622 1,15,095 22.97% 43.48% 26.14% 7.41% 100% 20,600 45,175 23,902 5,313 94,990 1,18,310 21.69% 47.56% 25.16% 5.59% 100% -671 4,902 -313 -1,550 TOTAL (B) TOTAL ASSETS (A+B) (A) Current Liabilities 1 Accounts Payable 2 Accrued and Other Liabilities 3 Debt Due within 1 Year 11,260 9,054 9,697 30,011 37.52% 30.17% 32.31% 100% 10,344 36.63% 7,470 26.45% 10.423 36.91% 28,237 100% -916 -1.584 726 TOTAL (A) (B) Non-Current Liabilities 1 Long-Term Debt 2 Deferred Income Taxes 3 Other Non-Current Liabilities 20,395 6,899 10,211 37,505 67,516 54.38% 18.39% 27.23% 100% 20,863 6,163 10,164 37,190 65,427 56.10%) 16.57% 27.33% 100% 468 -736 -47 TOTAL (B) TOTAL LIABILITIES (A+B) 928 967 39 (C) SHAREHOLDERS' EQUITY Convertible Preferred Stock Non-Voting Preferred Stock Common Stock Addition Paid-in Capital Reserve for ESOP Debt Retirement Accumulated Other Comprehensive Losses Treasury Stock Retained Earnings Non-Controlling Interest TOTAL SHAREHOLDERS' EQUITY (C) TOTAL LIABILITIES & SHAREHOLDERS' EQUITY (A+B+C) 4,009 63,827 -1,146 -14,936 -1.00,406 94,918 385 47,579 1,15,095 1.95% 0.00% 8.43% 134.15% -2.41% -31.39% -211.03% 199.50% 0.81% 100% - 4,009 63,846 - 1.204 -14,749 -99,217 98,641 590 52,883 1,18,310 2% 0% 8% 121% -2% -28% -188% 187% 1% 100% 19 -58 187 1,189 3,723 205 PARTICULARS BALANCE SHEET 2 % 2018 2019 % Increase/(Decrease) from 2018 ASSETS 1 Goodwill and other tangible assets 2 Other non-current assets 3 Current assets 31,029 17,347 16,430 64,806 47.88% 26.77% 25.35% 100% 29,493 16,140 15,478 61,111 48.26% 26.41% 25.33% -1,536 - 1.207 -952 TOTAL ASSETS 100% LIABILITIES 1 Current Liabilities 2 Non-Current Liabilities 20,978 29,942 50,920 41.20% 58.80% 100% 20,150 28,844 48,994 41.13% 58.87% 100% -828 -1,098 TOTAL LIABILITIES EQUITY Shareholders' Equity Non-Controlling Interest TOTAL SHAREHOLDERS' EQUITY TOTAL LIABILITIES & SHAREHOLDERS' EQUITY (A+B+C) 13,192 694 13,886 64,806 95.00% 5.00% 100% -1,795 26 11.397 720 12,117 61,111 94.06% 5.94% 100%
