Requirements: A- Evaluate, Analyse, and Clarify All Strengths and Weaknesses of the vertical and horizontal common-size related to the given statement of financial position. B-Recommendation
Horizontal common-size 2020-01-01 2020-12-31 2019-01-01 2019-12-31 97090 143,395 1.307 859 291,381 1,839.726 1.839.726 28,786 180.114 320.362 1.259.959 1.789 221 1.789.221 237 28% -20.39% 308 24% -76.87% 2.82% 2.82% 27.951 1,124,515 586,714 419,811 2.158.991 3.998.717 27.951 1,102.036 663.995 418.324 2.212.306 4,001,527 0.00% 2.04% -11 54% 0.36% -2415 -0.07% -70.72% 1300200) Statement of financial position, current non-current Start Date End Date Statement of financial position abstract Assets abstract Current assets (abstract] Bank balances and cash Trade accounts receivable Inventories Other current assets Total Total current assets Non-current assets abstract Financial assets, non-current Property, plant and equipment Assets subject to finance lease Investment properties Total non-current assets Total assets Liabilities and equity (abstract] Liabilities (abstract Current liabilities (abstract) Short term borrowings Bank overdraft Trade accounts payables Accrued expenses Finance lease, current Zakat payable Deferred revenue, current Other current liabilities Total Total current liaboties Non-current liabilities (abstract Employees' terminal benefits Finance leases, non-current Deferred revenue, non-current Other non-current liabilities Total non-current liabilities Total liabilities Equity (abstract Shareholder's equity (abstract Share capital Statutory Reserve Retained eamings (accumulated losses) Other reserves abstract] Reserve of exchange differences on translation Total other reserves Equity attributable to owners of parent Total equity Total liabilities and equity 100,000 o 1,072.808 141.228 113.898 67,175 14,398 5,214 1.514.721 1.514,721 341,527 10 913. 119 125.491 112,140 36,727 13.147 9,058 1.551.209 1.551 209 17.49% 12.54% 1.57% 82.90% 9.52% 42.44% -2 35% -2.35% 159.453 580,704 3.715 14.935 758,807 2,273,528 146.362 646,588 4.107 8,171 805.228 2,358.437 8.94% -10.19% -9.54% 82.78% -5.76% -3.52% 1.200.000 294,771 294,612 1.200.000 194 472 317.232 0.00% 51.58% -7.13% -64,194 -64,194 1.725,189 1.725, 189 3.998.717 -66,614 -86.814 1.645,090 1.645,090 4.001,527 -3.63% -3.63% 4.87% 487% -0.07% Vertical common-size 2020-01-01 2015-01-01 2020-12-31 2019-12-31 vertical common size 2020 2019 97,090 143,396 1.307.859 291,381 1,839.726 1,839.726 28.786 180.114 320,362 1259,959 1.789,221 1.789,221 243% 3.50% 32.715 7.29% 46.01% 46.015 0.72% 4 50% 8.01% 31.49% 44 71% 44.71% 27.951 1,124,515 586,714 419,811 2,158.991 3,998 717 27.951 1.102,036 563.995 418.324 2212,300 4001,527 0.70% 28.12% 14.67% 10.50% 53.99% 100.00% 0.70% 27 54% 16.59% 10.45% 55.29% 100.00% Start Date End Dale Statement of financial position (abstract Assets abstract Current assets abstract] Bank balances and cash Trade accounts receivable Inventories Other current assets Total Total current assets Non-current assets abstract Financial assets, non-current Property, plant and equipment Assets subject to finance lease Investment properties Total non-current assets Total assets Liabilities and equity (abstract Liabilities abstract Current abilities (abstract Short term borrowings Bank overdra Trade accounts payables Accrued expenses Finance lease, current Zakat payable Deferred revenue current Other current liabilities Total Total current liabilities Non-current liabilities (abstract Employees terminal benefits Finance leases, non-current Deferred revenue. non-current Other non-current liabilities Total non-current liabilnes Total Babies Equity (abstract Shareholder's equity abstract Share capital Statutory Reserve Retained earings (accumulated losses) Other reserves (abstract Reserve of exchange differences on translation Total other reserves Equity attributable to owners of parent Total equity Total liabilities and equity 100,000 0 1072 808 141,228 113.898 67,175 14,398 5.214 1.514.721 1.514.721 341,527 D 1913.119 125,491 112,140 36,727 13.147 9.058 1.551,209 1.551,209 2.50% 0.00% 26.83% 3.53% 2.85% 1.68% 0.36% 0.13% 37.88% 37.88% 8.53% 0.00% 22.82% 3.14% 2.80% 0.92% 0.33% 0.23% 38.77% 38.77% 159,453 580,704 3.715 14,935 758,807 2.273.528 146,362 546,588 14.107 8.171 BOS 228 12,356 437 3.99% 14.52% 0.00% 0.37% 18.98% 56.86% 3.66% 16.16% 0.10% 0.20% 20.12% 58.80% 1.200.000 294,771 294,612 1.200.000 194,472 317,232 30.01% 7.37% 7.37% 29.90% 436% 793% -64,194 54,194 1.725. 189 1.725,189 3.998 717 86 814 -66,614 1.645,090 1.645,090 4.001,527 -1.61% 161% 43.145 43.14% 100.00% -1.66% -1.56% 41.11% 41.51% 100.00% Requirements: A- Evaluate and Analyse of the vertical and horizontal common-size related to the given statement of financial position and Clarify All Strengths and weaknesses. B-Recommendation Horizontal common-size 2020-01-01 2020-12-31 2019-01-01 2019-12-31 97090 143,395 1.307 859 291,381 1,839.726 1.839.726 28,786 180.114 320.362 1.259.959 1.789 221 1.789.221 237 28% -20.39% 308 24% -76.87% 2.82% 2.82% 27.951 1,124,515 586,714 419,811 2.158.991 3.998.717 27.951 1,102.036 663.995 418.324 2.212.306 4,001,527 0.00% 2.04% -11 54% 0.36% -2415 -0.07% -70.72% 1300200) Statement of financial position, current non-current Start Date End Date Statement of financial position abstract Assets abstract Current assets (abstract] Bank balances and cash Trade accounts receivable Inventories Other current assets Total Total current assets Non-current assets abstract Financial assets, non-current Property, plant and equipment Assets subject to finance lease Investment properties Total non-current assets Total assets Liabilities and equity (abstract] Liabilities (abstract Current liabilities (abstract) Short term borrowings Bank overdraft Trade accounts payables Accrued expenses Finance lease, current Zakat payable Deferred revenue, current Other current liabilities Total Total current liaboties Non-current liabilities (abstract Employees' terminal benefits Finance leases, non-current Deferred revenue, non-current Other non-current liabilities Total non-current liabilities Total liabilities Equity (abstract Shareholder's equity (abstract Share capital Statutory Reserve Retained eamings (accumulated losses) Other reserves abstract] Reserve of exchange differences on translation Total other reserves Equity attributable to owners of parent Total equity Total liabilities and equity 100,000 o 1,072.808 141.228 113.898 67,175 14,398 5,214 1.514.721 1.514,721 341,527 10 913. 119 125.491 112,140 36,727 13.147 9,058 1.551.209 1.551 209 17.49% 12.54% 1.57% 82.90% 9.52% 42.44% -2 35% -2.35% 159.453 580,704 3.715 14.935 758,807 2,273,528 146.362 646,588 4.107 8,171 805.228 2,358.437 8.94% -10.19% -9.54% 82.78% -5.76% -3.52% 1.200.000 294,771 294,612 1.200.000 194 472 317.232 0.00% 51.58% -7.13% -64,194 -64,194 1.725,189 1.725, 189 3.998.717 -66,614 -86.814 1.645,090 1.645,090 4.001,527 -3.63% -3.63% 4.87% 487% -0.07% Vertical common-size 2020-01-01 2015-01-01 2020-12-31 2019-12-31 vertical common size 2020 2019 97,090 143,396 1.307.859 291,381 1,839.726 1,839.726 28.786 180.114 320,362 1259,959 1.789,221 1.789,221 243% 3.50% 32.715 7.29% 46.01% 46.015 0.72% 4 50% 8.01% 31.49% 44 71% 44.71% 27.951 1,124,515 586,714 419,811 2,158.991 3,998 717 27.951 1.102,036 563.995 418.324 2212,300 4001,527 0.70% 28.12% 14.67% 10.50% 53.99% 100.00% 0.70% 27 54% 16.59% 10.45% 55.29% 100.00% Start Date End Dale Statement of financial position (abstract Assets abstract Current assets abstract] Bank balances and cash Trade accounts receivable Inventories Other current assets Total Total current assets Non-current assets abstract Financial assets, non-current Property, plant and equipment Assets subject to finance lease Investment properties Total non-current assets Total assets Liabilities and equity (abstract Liabilities abstract Current abilities (abstract Short term borrowings Bank overdra Trade accounts payables Accrued expenses Finance lease, current Zakat payable Deferred revenue current Other current liabilities Total Total current liabilities Non-current liabilities (abstract Employees terminal benefits Finance leases, non-current Deferred revenue. non-current Other non-current liabilities Total non-current liabilnes Total Babies Equity (abstract Shareholder's equity abstract Share capital Statutory Reserve Retained earings (accumulated losses) Other reserves (abstract Reserve of exchange differences on translation Total other reserves Equity attributable to owners of parent Total equity Total liabilities and equity 100,000 0 1072 808 141,228 113.898 67,175 14,398 5.214 1.514.721 1.514.721 341,527 D 1913.119 125,491 112,140 36,727 13.147 9.058 1.551,209 1.551,209 2.50% 0.00% 26.83% 3.53% 2.85% 1.68% 0.36% 0.13% 37.88% 37.88% 8.53% 0.00% 22.82% 3.14% 2.80% 0.92% 0.33% 0.23% 38.77% 38.77% 159,453 580,704 3.715 14,935 758,807 2.273.528 146,362 546,588 14.107 8.171 BOS 228 12,356 437 3.99% 14.52% 0.00% 0.37% 18.98% 56.86% 3.66% 16.16% 0.10% 0.20% 20.12% 58.80% 1.200.000 294,771 294,612 1.200.000 194,472 317,232 30.01% 7.37% 7.37% 29.90% 436% 793% -64,194 54,194 1.725. 189 1.725,189 3.998 717 86 814 -66,614 1.645,090 1.645,090 4.001,527 -1.61% 161% 43.145 43.14% 100.00% -1.66% -1.56% 41.11% 41.51% 100.00% Requirements: A- Evaluate and Analyse of the vertical and horizontal common-size related to the given statement of financial position and Clarify All Strengths and weaknesses. B-Recommendation
