Perform a horizontal analysis for net sales revenue vs net trade receivables and comment Conduct vertical analysis for cash and cash equivalents and costs of goods sold accounts for 2019 and comment (Sector averages are 0 17 and 0 63, respectively) Calculate liquidity ratios for 2019 and comment Calculate receivables turnover ratio and average collection period for 2019 and comment Calculate EBITDA margin for 2018 and comment (Depreciation and amortization in costs of sales and operating expenses are 12,000 , and the sector average is 0 52) Derive and construct Du Pont equation for 2018 and 2019 by using values in the financial statements, compare and contrast the results and briefly explain what does Du Pont equation says TABLE 1 INCOME STATEMENT TABLE 2 BALANCE SHEET 2019 2018 ASSETS Current Assets Cash and cash equivalents 10,000 8,000 Trade receivables (net) 21,000 14,000 Inventories 23,000 16,000 Prepaid expenses and accrued revenues 3,000 2,000 Total current assets 57,000 40,000 Non current (fixed) Assets Tangible assets (net) 92,280 73,800 Total non current (fixed) assets 92,280 73,800 TOTAL ASSETS 149,280 113,800 LIABILITIES Short term Liabilities Bank loans (ST) 7,000 9,000 Trade payables 16,000 12,000 Taxes and other duties payable 1,700 2,200 Provision for corporate tax 580 1,600 Total short term liabilities 25,280 24,800 Long term Liabilities Bank loans (LT) 45,000 35,000 Total long term liabilities 45,000 35,000 Total liabilities 70,280 59,800 Shareholder's Equity 79,000 54,000 TOTAL LIABILITIES AND SHAREHOLDERS EQUITY 149,280 113,800 INCOME STATEMENT 2019 2018 Sales revenue 80,000 61,200 Sale returns 2,000 1,200 Net sales revenue 78,000 60,000 Cost of goods sold 60,000 40,000 Gross Margin 18,000 20,000 Marketing, selling, and delivery expenses 5,600 4,850 General administrative expenses 5,000 4,150 Operating income 7,400 11,000 Other gains and losses 1,500 1,000 Financing expenses 3,000 2,000 Period income 2,900 8,000 Corporate tax 580 1,600 Net period income 2,320 6,400

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Perform a horizontal analysis for net sales revenue vs. net trade receivables and comment.

Conduct vertical analysis for cash and cash equivalents and costs of goods sold accounts for 2019 and comment. (Sector averages are 0.17 and 0.63, respectively)

Calculate receivables turnover ratio and average collection period for 2019 and comment.

Calculate EBITDA margin for 2018 and comment (Depreciation and amortization in costs of sales and operating expenses are 12,000 , and the sector average is 0.52)

Derive and construct Du Pont equation for 2018 and 2019 by using values in the financial statements, compare and contrast the results and briefly explain what does Du Pont equation says?

TABLE 1. INCOME STATEMENT

TABLE 2. BALANCE SHEET

	2019	2018
ASSETS
Current Assets
Cash and cash equivalents	10,000	8,000
Trade receivables (net)	21,000	14,000
Inventories	23,000	16,000
Prepaid expenses and accrued revenues	3,000	2,000
Total current assets	57,000	40,000
Non-current (fixed) Assets
Tangible assets (net)	92,280	73,800
Total non-current (fixed) assets	92,280	73,800
TOTAL ASSETS	149,280	113,800
LIABILITIES
Short-term Liabilities
Bank loans (ST)	7,000	9,000
Trade payables	16,000	12,000
Taxes and other duties payable	1,700	2,200
Provision for corporate tax	580	1,600
Total short-term liabilities	25,280	24,800
Long-term Liabilities
Bank loans (LT)	45,000	35,000
Total long-term liabilities	45,000	35,000
Total liabilities	70,280	59,800
Shareholder's Equity	79,000	54,000
TOTAL LIABILITIES AND SHAREHOLDERS EQUITY	149,280	113,800

INCOME STATEMENT	2019	2018
Sales revenue	80,000	61,200
Sale returns	-2,000	-1,200
Net sales revenue	78,000	60,000
Cost of goods sold	-60,000	-40,000
Gross Margin	18,000	20,000
Marketing, selling, and delivery expenses	-5,600	-4,850
General administrative expenses	-5,000	-4,150
Operating income	7,400	11,000
Other gains and losses	-1,500	-1,000
Financing expenses	-3,000	-2,000
Period income	2,900	8,000
Corporate tax	-580	-1,600
Net period income	2,320	6,400