Please answer the question based on the following financial statements (Statement of Financial Position and Income Statement) for Company A and Company B.

Question: Perform vertical analysis for the two companies for the years of 2018 and 2019.

Company A : Statement of Financial Position (left) / income statement (right)

Consolidated Statement of Financial Position As at 31 March 2019 March 31, 2019 March 31, 2018 HK S'ODD HK$ 000 ASSETS Non-current assets Leasehold land and land use rights 75,231 79,485 Property, plant and equipment 1,922,710 2,020,925 Investment properties 628,000 663,300 Intangible assets 1,852 4,051 Deferred income tax assets 12,681 30,506 Available-for-sale financial assets 147,978 Financial assets at fair value through other comprehensive income 154,102 Non-current prepayments and deposits 307,871 295,657 3,102,447 3,241,902 Current assets Inventories 241,325 234,362 Trade and other receivables 165,086 191,466 Prepayments and deposits 126,813 121,198 Current income tax recoverable 1,017 EBE'E Bank deposits with maturity over three months 21,865 22,778 Cash and cash equivalents 835,537 801,240 1,391,643 1,374,427 Total assets 4,494.090 6ZE'919' EQUITY Capital and reserves attributable to the equity holders of the Company Share Capital 58.554 58,554 Share Premium 616,811 616,811 Share held for share award scheme (133,020) (145,053) Other reserves 537,776 602,542 Retained earnings Proposed dividends 380,603 573,832 Others 1,954,764 1,862,995 3,415,488 3,569,681 Non-controlling interests 6.262 3,819 Total equity 3,421,750 3,573,500 LIABILITIES Non-current liabilities Deferred income tax liabilities 29,479 33,520 Provision for long service payments 45,258 34,990 Retirement benefit liabilities 13,459 18,747 88 196 87,257 Current liabilities Trade payables 219,710 207,478 Other creditors and accrued liabilities 728,134 706,965 Current income tax liabilities 39,300 41,129 984 144 955.572 Total liabilities 1,072,340 1,042,829 Total equity and liabilities 4.494.090 4.616,329Consolidated Income Statement For the year ended 31 March 2019 2019 2018 HK DOO HK'000 Revenue 8,493,883 8,427,399 Cost of sales (7,356,665) (7,385, 291 Gross profit 1,137,218 1,042 108 Other gains/[losses), net 17,687 (13,706) Administrative expenses (447 788) 458,8191 Operating Profit 707,117 569 587 Finance Income 14,803 11, 661 Profit before income tax 721,920 581, 244 Income tax expense (129.810) (121.949 Profit for the year 592 110 459 295 Profit attributable to: Equity holder of the Company 590,285 458,035 Non-controlling interests 1,825 1,240 592 110 459 295 Earnings per share for profit attributable to the equity holders of the Company Basic 1.02 0.79 Diluted 1.01 0.79Consolidated Statement of Financial Position At 31 March 2019 2019 2018 HK$1000 HK$ 000 Non-current assets Investment properties 44.150 46,030 Other property, plant and equipment 468.503 493,838 Interests in leasehold land held for own use under operating lease 5.980 6.192 518.633 546,060 Goodwill 1.001 1,001 Rental deposits paid 68.517 71,602 Other financial assets 19.825 7,785 Deferred tax assets 44 107 608.020 626,555 Current assets Inventories 33,560 40.500 Trade and other receivables 102 424 87,747 Other financial assets 11.950 16,246 Current tax recoverable 67 Bank deposits and cash and cash equivalent 519.854 520.597 667,788 665,157 Current liabilities Trade and other payables 385,203 430.890 Bank loan 143 1,720 Current tax payable 10,494 10,491 Provisions 23.687 11,774 419.527 454,875 Net current assets 248,261 210,282 Total assets less current liabilities 856,281 836,837 Non-current liabilities Bank loan 143 Deferred tax liabilities 19.599 24,614 Rental deposits received 2.286 2.165 Provisions 56,718 46,809 78.603 73,731 Net Assets 777.678 763,106 Capital and reserves Share Capital 128,650 127,793 Reserves 649.028 635,313 777.678 763,106Consolidated Statement of Profit or Loss For the year ended 31 March 2019 2019 2018 HK$ 000 HK $ 100 Revenue 2.970.524 2.840.571 Cost of sales (2 586 321) (2 434 701) Gross Profit 384 203 405,870 Other revenue 10.227 7,377 Other net (loss)/gain (835) 10,778 Selling expenses (30.063) (31,227] Administrative expenses (136,227) (133,947) Net impairment losses on property, plant and el (10.221) 18,658 Valuation (losses)/gain on investment propertic (1 880) (4.850) Profit from operations 215. 204 255,033 Finance costs (32) (68 Profit before taxation 215 172 254,965 Income tax (35 225) Profit for the year attributable to equity shareholders of the Company 179.947 216,077 Earnings per share Basic 140 cents 169.16 cents Diluted 138 99cents 167 11cents