Net Revenues

COGS
Gross Profit
Other Income

Operating Expenses
Finance Costs
Other Expenses

Profit Before Tax

Income Tax Expense
Profit for the year
Other Comprehensive Income (Loss)
Item that will be reclassified subsequently to profit or loss (Currency translation adjustment)
Item that will not be reclassified subsequently to profit or loss
Remeasurement gains (losses) on retirement benefit obligation - net of tax

TOTAL COMPREHENSIVE INCOME

Vertical Analysis
Net Revenues
COGS
Gross Profit
Other Income

Operating Expenses
Finance Costs
Other Expenses

Profit Before Tax

Income Tax Expense
Profit for the year
Other Comprehensive Income (Loss)
Item that will be reclassified subsequently to profit or loss (Currency translation adjustment)
Item that will not be reclassified subsequently to profit or loss
Remeasurement gains (losses) on retirement benefit obligation - net of tax

TOTAL COMPREHENSIVE INCOME

 2015 2016 2017
23,324,528,579 28,287,788,370 34,495,703,425
17,128,162,072 19,677,984,326 25,972,795,962
6,196,366,507 8,609,804,044 8,522,907,463
100,151,771 272,039,674 428,078,385
6,296,518,278 8,881,843,718 8,950,985,848
3,529,030,226 5,217,647,358 5,481,880,817
1,158,333 77,427,650 106,978,129
35,942,100 51,334,489 39,991,707
3,566,130,659 5,346,409,497 5,628,850,653
2,730,387,619 3,535,434,221 3,322,135,195
796,712,841 879,838,159 770,238,525
1,933,674,778 2,655,596,062 2,551,896,670

29,029,136 -13,583,867 4,819,879

-24,203,701 22,118,897 4,779,310

4,825,435 8,535,030 9,599,189

1,938,500,213 2,664,131,092 2,561,495,859

2015 2016 2017

100.00% 100.00% 100.00%
73.43% 69.56% 75.29%
26.57% 30.44% 24.71%
0.43% 0.96% 1.24%
27.00% 31.40% 25.95%
15.13% 18.44% 15.89%
0.00% 0.27% 0.31%
0.15% 0.18% 0.12%
15.29% 18.90% 16.32%
11.71% 12.50% 9.63%
3.42% 3.11% 2.23%
8.29% 9.39% 7.40%

0.12% -0.05% 0.01%

-0.10% 0.08% 0.01%

0.02% 0.03% 0.03%

8.31% 9.42% 7.43%
HORIZONTAL ANALYSIS
2015
Net Revenues 100%
COGS 100%
Gross Profit 100%
Other Income 100%

Operating Expenses 100%

Finance Costs 100%
Other Expenses 100%
100%
Profit Before Tax 100%
Income Tax Expense 100%
Profit for the year 100%
Other Comprehensive Income (Loss)
Item that will be reclassified subsequently to profit or loss (Currency translation adjustment) 100%
Item that will not be reclassified subsequently to profit or loss 100%
Remeasurement gains (losses) on retirement benefit obligation - net of tax

TOTAL COMPREHENSIVE INCOME 100%

 CENTURY PACIFIC FOOD, INC. AND SUBSIDIARY
Consolidated Statements of Comprehensive Income
For the years 2015-2017

2016 2017
121.28% 147.89%
114.89% 151.64%
138.95% 137.55%
271.63% 427.43%

147.85% 155.34%
6684.40% 9235.52%
142.83% 111.27%
149.92% 157.84%
129.48% 121.67%
110.43% 96.68%
137.33% 131.97%

-46.79% 16.60%
-91.39% -19.75%

198.93%
137.43% 132.14%