Perform horizontal analysis of company income statement (Be sure to compare/include current year and previous year) Write a paragraph explaining the results of the analysis For example. Did the company's revenue increase? Is it less? Has the cost increased? Or down?
1. HORIZONTAL ANALYSIS: shows changes over time (from one period to the next) a. $ Change = analysis period $ - base period $ - b. % Change = analysis period $ - base period $ x 100 base period $ Income Statement Currency in RUB. All numbers in thousands Breakdown TTM 12/30/2020 12/30/2019 12/30/2018 > Total Revenue 8,745,473,000 6,321,559,000 7,659,623,000 8,224,177,000 Cost of Revenue 3,644,596,000 3,021,123,000 3,309,381,000 3,351,037,000 Gross Profit 5,100,877,000 3,300,436,000 4,350,242,000 4,873,140,000 > Operating Expense 2,988,070,000 2,737,841,000 2,985,246,000 2,834,591,000 Operating Income 2,112,807,000 562,595,000 1,364,996,000 2,038,549,000 > Net Non Operating Interest Inc... -15,871,000 -13,308,000 14,500,000 22,274,000 Pretax Income 2,406,972,000 133,469,000 1,627,065,000 1,852,562,000 Tax Provision 462,420,000 -28,938,000 357,548,000 323,566,000 > Net Income Common Stockhold... 1,902,511,000 133,834,000 1,202,887,000 1,456,270,000 Diluted NI Available to Com Stock... 1,902,511,000 133,834,000 1,202,887,000 1,456,270,000 Basic EPS 11.32 106.94 131.78 Diluted EPS 11.32 106.94 131.78 Basic Average Shares 11,822,500 11,250,000 11,050,000 Diluted Average Shares 11,822,500 11,250,000 11,050,000 Total Operating Income as Reported 1,878,916,000 614,851,000 1,119,857,000 1,930,030,000 Rent Expense Supplemental 10,984,000 13,614,000 16,585,000 37,177,000 Total Expenses 6,632,666,000 5,758,964,000 6,294,627,000 6,185,628,000 Net Income from Continuing & Dis... 1,904,018,000 135,341,000 1,202,887,000 1,456,270,000 Normalized Income 2,045,398,350 224,838,600 1,333,031,560 1,568,968,709 Interest Income 61,094,000 60,137,000 90,926,000 72,652,000 Interest Expense 76,965,000 73,445,000 76,426,000 50,378,000 Net Interest Income -15,871,000 -13,308,000 14,500,000 22,274,000 EBIT 2,483,937,000 206,914,000 1,703,491,000 1,902,940,000 EBITDA 3,307,731,000 Reconciled Cost of Revenue 3,644,596,000 3,021,123,000 3,309,381,000 3,351,037,000 Reconciled Depreciation 823,794,000 798,436,000 715,229,000 647,993,000 Net Income from Continuing Oper... 1,904,018,000 135,341,000 1,202,887,000 1,456,270,000 Total Unusual Items Excluding Goo... -175,001,000 -111,872,000 -166,852,000 -136,548,000 Total Unusual Items -175,001,000 -111,872,000 -166,852,000 -136,548,000 Normalized EBITDA 3,482,732,000 1,117,222,000 2,585,572,000 2,687,481,000 Tax Rate for Calcs 0 0 0 0 Tax Effect of Unusual Items -33,620,650 -22,374,400 -36,707,440 -23,849,291
