Complete a vertical analysis of the balance sheet for the current and previous year for the following accounts: a. Assets: Cash, receivables, merchandise inventory, goodwill, + 2 asset accounts of your choice b. Liability + O.E: Accounts Payable, Notes Payable, Owners Capital, + 1 other liability account of your choice c. What accounts are the largest % of assets? Liabilities + Owners Equity? d. Write 2-3 paragraphs explaining the results

2. VERTICAL ANALYSIS: compares the relative size of accounts within one year a. % of Assets = specific asset x 100 total assets (i.e. Cash represents 45% of all assets) b. % of Liabilities + Shareholders' Equity = specific liability x 100 total liab. + s.e. (i.e. Accounts Payable = 4% of total liabilities + shareholders' equity) = Balance Sheet Currency in RUB. All numbers in thousands Breakdown 12/30/2020 12/30/2019 12/30/2018 Total Assets 23,352,185,000 21,882,348,000 20,810,440,000 Current Assets 3,774,289,000 3,828,153,000 4,212,230,000 vCash, Cash Equivalents & S... 1,079,779,000 1,402,848,000 1,672,418,000 v Cash And Cash Equivale... 1,034,919,000 696,057,000 849,419,000 Cash 735,334,000 571,715,000 531,432,000 Cash Equivalents 299,585,000 124,342,000 317,987,000 Other Short Term Investme... 44,860,000 706,791,000 822,999,000 > Inventory 971,789,000 946,361,000 909,677,000 Prepaid Assets 217,622,000 201,867,000 205,566,000 Restricted Cash 31,639,000 Hedging Assets Current 107,162,000 109,954,000 107,868,000 Other Current Assets 40,733,000 36,158,000 23,782,000 Total non-current assets 19,577,896,000 18,054,195,000 16,598,210,000 > Net PPE 16,938,847,000 15,556,483,000 14,273,617,000 > Goodwill And Other Intang.. 199,894,000 194,408,000 160,850,000 Financial Assets 19,286,000 19,770,000 37,393,000 Non Current Prepaid Assets 24,644,000 25,802,000 22,423,000 Defined Pension Benefit 26,547,000 140,878,000 Other Non Current Assets 298,204,000 234,274,000 255,901,000 v Total Liabilities Net Minority Int... 8,547,453,000 7,266,661,000 7,034,287,000 v Current Liabilities 2,626,964,000 2,527,476,000 2,473,695,000 > Current Debt And Capital ... 734,986,000 816,222,000 569,061,000 Other Current Liabilities 265,329,000 143,934,000 164,167,000 Total Non Current Liabilities ... 5,920,489,000 4,739,185,000 4,560,592,000 Long Term Provisions 688,333,000 606,783,000 406,322,000 > Long Term Debt And Capit... 4,425,568,000 3,295,195,000 3,294,761,000 Other Non Current Liabilities 138,864,000 68,759,000 110,758,000 Total Equity Gross Minority Inte... 14,804,732,000 14,615,687,000 13,776,153,000 Stockholders' Equity 14,237,943,000 14,104,833,000 13,300,009,000 > Capital Stock 325,194,000 325,194,000 325,194,000 Retained Earnings 13,717,464,000 13,779,970,000 13,210,734,000 Treasury Stock 331,000 331,000 235,919,000 Other Equity Interest 195,616,000 Minority Interest 566,789,000 510,854,000 476,144,000 Total Capitalization 18,452,023,000 17,194,535,000 16,594,770,000 Total Capitalization 18,452,023,000 17,194,535,000 16,594,770,000 Common Stock Equity 14,237,943,000 14,104,833,000 13,300,009,000 Capital Lease Obligations 252,940,000 247,513,000 Net Tangible Assets 14,038,049,000 13,910,425,000 13,139,159,000 Working Capital 1,147,325,000 1,300,677,000 1,738,535,000 Invested Capital 19,145,557,000 17,968,737,000 17,163,831,000 Tangible Book Value 14,038,049,000 13,910,425,000 13,139,159,000 Total Debt 5,160,554,000 4,111,417,000 3,863,822,000 Net Debt 3,872,695,000 3,167,847,000 3,014,403,000 Share Issued 23,674,000 23,673,513 23,673,513 Ordinary Shares Number 23,645,000 23,644,513 22,100,513 Treasury Shares Number 29,000 29,000 1,573,000