Make two vertical Ration and Analysis?

Asian Television Network International Limited Unaudited Interim Condensed Consolidated Statements of Financial Position As at September 30, 2021 and December 31, 2020 Note 2021 2020 12 $ 15 108,354 $ 500,000 2,026,623 2,753 46,307 2,684,037 68,892 500,000 2,221,351 2,753 46,307 2,839,303 Current assets Cash and cash equivalents Restricted cash Trade and other receivables Income taxes recoverable Prepaid expenses Total current assets Non-current assets Plant and equipment Intangible assets Long-term investments Defe tax assets Other long-term assets Total non-current assets 10 11 1,111,339 4,393 2,000,000 1,663,206 96,437 2,200,000 13 7 42,728 42,728 3,158,460 5,842,497 $ 4,002,371 6,841,674 TOTAL ASSETS $ 3,297,611 $ 14 $ 15 LIABILITIES AND SHAREHOLDERS' EQUITY Liabilities Current liabilities Accounts payable and accrued liabilities Bank indebtedness Lease liabilities - current portion Total current liabilities Non-current liabilities Deferred tax liabilities Lease liabilities $361,812 3,659,423 3,283,390 60,000 509,301 3,852,691 7 156,773 $8,862 3,825,058 156,773 214,231 4,223,695 TOTAL LIABILITIES 2,017,439 2,617,979 SHAREHOLDERS' EQUITY TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 5,842,497 $ 6,841,674