Professional Documents
Culture Documents
Comparative and Commonsize
Comparative and Commonsize
PARTICULARS
SALES
MISCELLANEOUS INCOME
EXPENSES:
COST OF SALES
OFFICE EXPENSES
SELLING EXPENSESINTEREST
INTEREST
NET PROFIT
COMMON SIZE INCOME STATEMENT FOR THE YEARS ENDING DEC 2011 AND D
Sales
Less: Cost of Sales
Gross Profit
Operating Expenses:
Office expenses
Selling expenses
Total
Operating profit
Miscellaneous income
Total income
Less: Non operating expenses
Interest
Net profit
THE FOLLOWING ARE THE BALANCE SHEETS OF X LTD AND Y LTD FOR THE YE
LIABILITIES
Current Liabilites
BILLS PAYABLE
SUNDRY CREDITORS
OUTSTANDING EXPENSES
DIVIDEND DECLARED
TOTAL LIABILITY
ASSETS
LAND AND BUILDING
PLANT AND MACHINERY
CURRENT ASSETS
INVESTMENT (TEMPORARY)
BOOK DEBTS
PREPAID EXPENSES
CASH AND BANK
TOTAL ASSETS
TREND ANALYSIS
WITH THE HELP OF SERIES OF INFORMATION TREND LINE IS COMPUTED
THE METHOD DETERMINES THE DIRECTION UPWARDS OR DOWNWARDS AND
FIRST YEAR IS TAKEN AS BASE YEAR
PROCEDURE IN CALCULATING TREND
FIRST YEAR TAKEN AS BASE YEAR
THE FIGURES OF BASE YEAR ARE TAKEN AS 100
THE TREND PERCENTAGE IS CALCULATED IN RELATION TO BASE YEAR
EACH FIGURE IS DIVIDED BY THE BASE YEAR FIGURE
31.03.2014
31.03.2015
5000000 5000000
7200000 6000000
1200000 1000000
1000000 1000000
3000000 3000000
2100000 3000000
1100000 1000000
E PROBLEM
31.03.2014
5000000
7200000
1200000
1000000
3000000
2100000
1100000
31.03.2015
5000000
6000000
1000000
1000000
3000000
3000000
1000000
2100000
-900000
-30
1000000 1000000
6000000 7200000
10000000 10300000
0
1200000
300000
20
3
1000000 1100000
5000000 5000000
1000000 1200000
3000000 3000000
10000000 10300000
100000
0
200000
0
300000
2014
750
600
20
10
120
10
20
3
2014 INCREASE/DECREASE
% CHANGE
750
150
25
600
200
50
150
-50
-25
20
0
0
10
0
0
120
-50 -29.41176
NCOME STATEMENTS OF A COMPANY FOR THE YEARS ENDING DEC.31 2011 AND 2012
2011
500
20
520
2012
700
15
715
325
20
30
25
400
120
510
25
45
30
610
105
STATEMENT FOR THE YEARS ENDING DEC 2011 AND DEC 2002
Rs.
%
Rs.
500
100
325
65
175
35
%
700
100
510 72.85714
190
27.14
20
30
50
4
6
10
25
45
70
3.58
6.42
10
125
20
25
4
120
15
17.14
2.14
145
29
135
19.28
25
30
4.28
expenses
120
24
105
15
HE BALANCE SHEETS OF X LTD AND Y LTD FOR THE YEAR ENDING 31ST OF DECEMBER 2015
X LTD
Y LTD
ASSETS
X LTD
Rs.
Rs.
RS.
250000
120000
50000
350000
25000
18000
8590
2000
823590
350000
270000
72000
47500
35400
48690
633000
823590
Y LTD
Rs.
RS.
250000
120000
50000
420000
350000
30.35491
14.57036
6.070982
50.9962
42.49687
25000
18000
8590
2000
53590
3.035491
2.185553
1.042995
0.242839
6.506878
823590
100
350000 42.49687
270000 32.7833
620000 75.2802
72000
47500
35400
48690
203590
8.742214
5.767433
4.298255
5.911922
24.71982
%
170000
80000
70000
320000
279000
26.85624
12.63823
11.05845
50.5529
44.07583
14000 2.21169
8000 1.263823
4500
0.7109
7500 1.184834
34000 5.371248
633000
100
275000 43.44392
300000 47.39336
575000 90.8373
12000 1.895735
25000 3.949447
0
21000 3.317536
58000 9.162717
823590
100
633000
100
ATING TREND
ASE YEAR
YEAR ARE TAKEN AS 100
GE IS CALCULATED IN RELATION TO BASE YEAR
D BY THE BASE YEAR FIGURE
CENTAGES FROM THE FOLLOWING FIGURES OF X LTD TAKING 2011 AS BASE YEAR & INTREPRET THEM
SALES
1881
2340
2665
3021
3768
SALES
STOCK
PROFIT BEFORE TAX
709
321
781
435
816
458
944
527
1154
672
TREND
STOCK
1881
100
2340
124
2665
101
3021
113
3768
102
TREND
709
100
781
110
816
101
944
101
1154
122
% CHANGE
Y LTD
RS.
275000
300000
12000
25000
21000
633000
N OF PERCENTAGE RELATIONSHIP THAT EACH STATEMENT ITEM BEARS TO THE SAME TIME IN THE BASE YEAR.
PROFIT BE TREND
321
100
435
136
458
101
527
115
672
102