How to write the findings/conclusions for Horizontal Analysis & Vertical Analysis based on below Income Statement? Image 1- Vertical Analysis, Image 2- Horizontal Analysis
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WINNY & Co. INCOME STATEMENTS AS AT 31 DECEMBER 2019 - 2017 For the Fiscal Period Ending Revenue Other Revenue, Total Total Revenue Cost of Revenue, Total Gross Profit Selling/General/Admin. Expenses, Total Research & Development Depreciation/Amortization Interest Exp. (Inc.), Net-Operating, Total Unusual Expense (Income) Other Operating Expenses, Total Total Operating Expense Operating Income Interest Inc. (Exp.), Net-Non-Op., Total Gain (Loss) on Sale of Assets Other, Net Net Income Before Taxes Provision for Income Taxes Net Income After Taxes Minority Interest Equity In Affiliates U.S. GAAP Adjustment Net Income Before Extra. Items Total Extraordinary Items Net Income Total Adjustments to Net Income Income Available to Com Excl Extraord Income Available to Corn Inc! Extraord 31/12/2019 Amount % of Net Sales 848,794,450 100.00% 0.00% 848,794,450 100.00% 786,916,490 92.71% 61,877,960 7.29% 41,812,210 4.93% 0.00% 0.00% (1,295,810) -0.15% (1,459,170) -0.17% (896,270) -0.11% 825,077,450 97.21% 23,717,000 2.79% 5,376,010 0.63% 0.00% (833,480) -0.10% 28,259,540 3.33% 9,459,620 1.11% 18,799,920 2.21% (697) 0.00% 0.00% 0.00% 18,102,530 2.13% 0.00% 18,102,530 2.13% 0.00% 18,102,530 2.13% 18,102,530 2.13% 31/12/2018 Amount % of Net Sales 755,743,440 100.00% 0.00% 755,743,440 100.00% 686,678,160 90.86% 69,065,280 9.14% 45,833,820 6.06% 0.00% 0.00% 0.00% (686,740) -0.09% (839,310) -0.11% 730,985,920 96.72% 24,757,520 3.28% 7,916,180 1.05% 0.00% (681,620) -0.09% 31,992,060 4.23% 10,780,620 1.43% 21,211,450 2.81% (309,340) -0.04% 0.00% 0.00% 20,902,110 2.77% 0.00% 20,902, 110 2.77% 0.00% 20,902,110 2.77% 20,902,110 2.77% 31/12/2017 Amount % of Net Sales 728, 180,250 100.00% 0.00% 728,180,250 100.00% 649,707,470 89.22% 78,472,780 10.78% 50,425,750 6.92% 0.00% 0.00% 0.00% (2,942,730) -0.40% (9,617,350) -1.32% 687,573,150 94.42% 40,607,100 5.58% 6,591,120 0.91% 0.00% (260,580) -0.04% 46,937,640 6.45% 17,182,860 2.36% 29,754,780 4.09% 452,480 0.06% 0.00% 0.00% 30,207,260 4.15% 0.00% 30,207,260 4.15% 0.00% 30,207,260 4.15% 30,207,260 4.15% WINNY & Co. INCOME STATEMENTS AS AT 31 DECEMBER 2019-2017 For the Fiscal Period Ending 31/12/2019 Amount 848,794,450 31/12/2018 Amount 755,743, 440 Increase or Decrease Amount Percentage 93,051,010 12.31% 31/12/2018 Amount 755,743,440 31/12/2017 Amount 728,180,250 Increase or Decrease Amount Percentage 27,563,190 3.79% 848,794,450 786,916,490 61,877,960 41,812,210 755,743,440 686,678, 160 69,065,280 45,833,820 93,051,010 100,238,330 (7,187,320) (4,021,610) 12.31% 14.60% -10.41% -8.77% 755,743,440 686,678,160 69,065,280 45,833,820 728,180,250 649,707,470 78,472,780 50,425,750 27,563,190 36,970,690 (9,407,500) (4,591,930) 3.79% 5.69% -11.99% -9.11% (1,295,810) (1,459,170) (896,270) 825,077,450 23,717,000 5,376,010 (686,740) (839,310) 730,985,920 24,757,520 7,916, 180 (1,295,810) (772,430) (56,960) 94,091,530 (1,040,520) (2,540,170) 112.48% 6.79% 12.87% -4.20% -32.09% (686,740) (839,310) 730,985,920 24,757,520 7,916,180 (2,942,730) (9,617,350) 687,573,150 40,607,100 6,591,120 2,255,990 8,778,040 43,412,770 (15,849,580) 1,325,060 -76.66% -91.27% 6.31% -39.03% 20.10% Revenue Other Revenue, Total Total Revenue Cost of Revenue, Total Gross Profit Selling/General/Admin. Expenses, Total Research & Development Depreciation/Amortization Interest Exp.(Inc.), Net-Operating, Total Unusual Expense (Income) Other Operating Expenses, Total Total Operating Expense Operating Income Interest Inc. (Exp.), Net-Non-Op., Total Gain (Loss) on Sale of Assets Other, Net Net Income Before Taxes Provision for Income Taxes Net Income After Taxes Minority Interest Equity In Affiliates U.S. GAAP Adjustment Net Income Before Extra. Items Total Extraordinary Items Net Income Total Adjustments to Net Income Income Available to Com Excl Extraord Income Available to Corn Incl Extraord (833,480) 28,259,540 9,459,620 18,799,920 (697) (681,620) 31,992,060 10,780,620 21,211,450 (309,340) (151,860) (3,732,520) (1,321,000) (2,411,530) 308,643 -11.67% -12.25% -11.37% -99.77% (681,620) 31,992,060 10,780,620 21,211,450 (309,340) (260,580) 46,937,640 17,182,860 29,754,780 452,480 (421,040) (14,945,580) (6,402,240) (8,543,330) (761,820) -31.84% -37.26% -28.71% -168.37% 18,102,530 20,902, 110 (2,799,580) -13.39% 20,902, 110 30,207,260 (9,305,150) -30.80% 18,102,530 20,902, 110 (2,799,580) -13.39% 20,902,110 30,207,260 (9,305,150) -30.80% 18,102,530 18,102,530 20,902, 110 20,902, 110 (2,799,580) (2,799,580) -13.39% -13.39% 20,902, 110 20,902, 110 30,207,260 30,207,260 (9,305,150) (9,305,150) -30.80% -30.80%
