Summarise and compare the two common size statements from 2 different companies pointing to the differenc

1. Do some basic analysis of the two universities financial conditions and compare it?

CHICITU TUNAALTUMUN AS AT 31 DECEMBER 2020 2020 000 s Note 000 Fixed assets Intangible assets Tangible assets Investments 30,925,741 3,899,091 359,354 107,855 1,400,781 36,692,822 10 11 12 21,540 10,089 4,068 ASSETS CURRENT ASSETS Cash and Cash Equivalents Accounts Receivable, Net Inventories Accrued Interest Receivable Prepayments Total Current Assets NONCURRENT ASSETS Cash and Cash Equivalents Restricted Endowment Accounts Receivable, Net Perkins Loans Receivable, Net Capital Assets, Net Total Noncurrent Assets Total Assets 35,697 11,625,306 1,061,063 1,265,156 1,451,690 91,555,695 106,958,910 143,651,732 21,268,437 16 Current assets Trade and other receivables: amounts falling due after more than one year Trade and other receivables: amounts falling due within one year Investments - short term deposits Cash at bank and in hand 18.235 16 73,260 5,089 17,575 164,920, 169 114, 159 Creditors: amounts falling due within one year 18 (175,393) 13,785,136 6,007,097 5,620,197 1.706.846 27.119,276 Net current liabilities (61,234) DEFERRED OUTFLOWS OF RESOURCES Total Assets and Deferred Outflows of Resources LIABILITIES CURRENT LIABILITIES Accounts Payable and Accrued Liabilities Unearned Revenue Current Portion of Long-Term Debt Current Portion of Compensated Absences Total Current Liabilities NONCURRENT LIABILITIES Compensated Absences Perkins Loan Federal Liability Bond Premium on Long-Term Debt Long-Term Debt Net Pension Liability Net OPEB Liability Total Noncurrent Liabilities Total Liabilities DEFERRED INFLOWS OF RESOURCES Total assets less current liabilities (25,537) Creditors: amounts falling due after more than one year 1,141,167 1,699,754 2,433,939 24,915,871 89,631,822 85,399,328 205,221,881 232,341,157 19 (3,430) Provisions for liabilities Defined benefit pension liability 20 21 (4,367) (25,412) 21,950,677 Total Liabilities and Deferred Inflows of Resources 254,291,834 Net liabilities (58,746) 60,046,354 499,628 Equity Called up share capital Other reserves Accumulated losses 22 23 1 17,002 (75,749) NET POSITION Net Investment in Capital Assets Restricted For: Nonexpendable: Scholarships and Fellowships Expendable: Scholarships and Fellowships Grants Loans Debt Service Unrestricted Total Net Position 354,680 434,872 192, 187 1,496,469 (152,395,855) (89,371,665) Total equity (58,746) $ The financial statements on pages 12 to 42 were approved by the Board of Directors on 31 March 2021 and are signed on its behalf by