The following financial statements for the years 20X0 and 20X1: Balance Sheet - Financial Statement Amounts in thousand ) Non-current assets Tangible assets 31/12/20X0 31/12/20X1 Properties 100,000 Other equipment 70,000 86,000 80,000 Total 170,000 166,000 Intangible fixed assets Other intangibles 10,000 20,000 Total 10,000 20,000 Total non-current 180,000 186,000 Current assets inventories Commodities Advances for stocks Total 7,500 5,500 500 500 8,000 6,000 Financial data and advances Commercial receivables 30,000 37,000 Other claims 3,500 4,000 Prepaid expenses 500 1,000 Cash and cash equivalents 8,000 6,000 Total Total circulation Total assets 12,000 18,000 50,000 54,000 230,000 240,000 Clean seat Paid funds Capital 100,000 100,000 Total 100,000 100,000 Reserves and neon results Reserves of laws or articles of association 17,700 24,400 Results again 12,300 15,600 Total 30,000 40,000 Total net worth 130,000 140,000 Predictions Other Forecasts 1,000 2,000 Total 1,000 2,000 Liabilities Long-term responsibilities Loans 85,000 80,000 Total 85,000 80,000 Short-term liabilities Bank loans 2,500 3,500 Trade liabilities 3,000 2,800 Income Tax Social security organizations Other current liabilities 1,000 1,700 2,000 2,500 4,000 4,500 Expenses used 1,000 1,800 Revenue for the next fiscal year 500 1,200 Total 14,000 18,000 Total liabilities 99,000 98,000 Total net position, liabilities & provisions 230,000 240,000 Income Statement by function Amounts in thousand : Turnover Cost of sales 180,000 (109,000) 31/12/20X0 31/12/20X1 200,000 Gross Result 71,000 (120,000) 80,000 Other standard income 2,000 1,000 73,000 81,000 Administrative expenses (15,000) (10,000) Selling expenses (30,000) (39,000) Other expenses and losses. (2,500) (2,000) Other income and profits 500 1,000 Results before interest and taxes 26,000 31,000 Credit interest and related income 1,000 500 Debt interest and related expenses Results before taxes Income taxes Result of the period after taxes (6,500) 20,500 8,200 12,300 (5,500) 26,000 10,400 15,600 If from the adjusted balances for uses 20X0 and 20X1 the following data have been obtained: Account description Balance. Employee benefits Cost of food sold Cost of drinks sold Food sales Beverage sales Required: 31/12/20X0 28,000 30,000 15,000 45,000 20,000 (amounts in thousand ) 31/12/20X1 35,000 36,000 18,000 50,000 24,000 1. The compilation of the horizontal analysis table with a base year of 20X0 2. The calculation of the following indicators: a) Immediate liquidity b) Traffic speed requirements. c) Speed of repayment of short-term liabilities. d) Capital structure. e) Structure of the property. f) Return on funds. g) Return of property. h) Gross profit. 2. The calculation of the following special hotel indicators: a) Employee costs b) Food costs. c) Costs of drinks. d) Beverage/food relationship 3. A comparative analysis of its financial situation based on the above indicators.