Perform an analytical procedure of the line items designated per group. Incorporate three ratios of profitability, liquidity, asset management, and leverage deemed appropriate for the analysis. Include data visualization (e.g. line graph or pie chart) to discuss the changes over the years.

UNIVERSAL ROBINA CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF FINANCIAL POSITION 11. Inventories This account consists of inventories at net realizable value as follows: Under the terms of the agreements covering interest-bearing liabilities under trust receipts totaling p8.1 billion and P7.5 billion as of December 31,2021 and 2020 , respectively, certain inventorics which approximate the trust receipts payable have been released to the Group under trust receipt agreements with the banks. The Group is accountable to these banks for the trusteed merehandise. Interest expense from trust receipts payable amounted to P176.3 million, P304.2 million and P371.6 million for the years ended December 31, 2021, 2020, and 2019, respectively (see Note 30). Inventory obsolescence included in 'Cost of sales' amounted to P798.9 million, P782.3 million, and P573.1 million for the years ended December 31, 2021, 2020, and 2019, respectively. The Group wrote down in full the cost of inventories amounting to P109.2 million for the year ended December 31, 2021. UNIVERSAL ROBINA CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF FINANCIAL POSITION 11. Inventories This account consists of inventories at net realizable value as follows: Under the terms of the agreements covering interest-bearing liabilities under trust receipts totaling p8.1 billion and P7.5 billion as of December 31,2021 and 2020 , respectively, certain inventorics which approximate the trust receipts payable have been released to the Group under trust receipt agreements with the banks. The Group is accountable to these banks for the trusteed merehandise. Interest expense from trust receipts payable amounted to P176.3 million, P304.2 million and P371.6 million for the years ended December 31, 2021, 2020, and 2019, respectively (see Note 30). Inventory obsolescence included in 'Cost of sales' amounted to P798.9 million, P782.3 million, and P573.1 million for the years ended December 31, 2021, 2020, and 2019, respectively. The Group wrote down in full the cost of inventories amounting to P109.2 million for the year ended December 31, 2021