`

For Years Ended March 31, 2017 and 2016

2017 2016 Horizontal Variance
Description
Amount Amount Amount Percentage
Assets
Cash ₹ 330,000 ₹ 280,000 50,000 17.9%
Securities ₹ 200,000 ₹ 220,000 (20,000) -9.1%
Accounts Receivable - AR ₹ 50,000 ₹ 30,000 20,000 66.7%
Notes ₹ 500,000 ₹ 560,000 (60,000) -10.7%
Stock/Inventory ₹ 700,000 ₹ 430,000 270,000 62.8%
Prepaid Expenses ₹ 60,000 ₹ 40,000 20,000 50.0%
Current Assets ₹ 1,840,000 ₹ 1,560,000 280,000 17.9%
Fixed Assets (Property, Plant, Equipment ₹ 4,100,000 ₹ 3,100,000 1,000,000 32.3%
Total Assets ₹ 5,940,000 ₹ 4,660,000 1,280,000 27.5%

Liabilities and Stockholder's Equity

Liabilities
Accounts Payable - AP ₹ 410,000 ₹ 380,000 30,000.00 7.9%
Staff Salaries ₹ 50,000 ₹ 35,000 15,000.00 42.9%
Accrued Liabilities ₹ 12,000 ₹ 15,000 (3,000.00) -20.0%
Short -term borrowings ₹ 123,000 ₹ 86,500 36,500.00 42.2%
Taxes ₹ 40,000 ₹ 20,000 20,000.00 100.0%
Current Liabilities ₹ 635,000 ₹ 536,500 98,500.00 18.4%
Loans ₹ 300,000 ₹ 250,000 50,000.00 20.0%
Other long terms debt ₹ 142,000 ₹ 186,000 (44,000.00) -23.7%
Total Liabilities ₹ 1,077,000 ₹ 972,500 104,500.00 10.7%

Stockholder's Equity
Preferred Stock ₹ 400,000 ₹ 400,000 ₹ - 0.0%
Common Stock ₹ 1,750,000 ₹ 1,450,000 ₹ 300,000 20.7%
Retained Earnings ₹ 1,620,000 ₹ 1,370,000 ₹ 250,000 18.2%
Total Stockholder's Equity ₹ 3,770,000 ₹ 3,220,000 ₹ 550,000 17.1%

Total Liabilities and Stockholder's Equity ₹ 4,847,000 ₹ 4,192,500 ₹ 654,500 15.6%

 Important Formulas

Variance Formula
Current Year Amount - Past Year Amount

Percentage Formula
Variance / Last year Amount
 Vertical Ananlysis of Comparitive Balance Sheets
For Years Ended March 31, 2017 and 2016
2017 2016
Description
Amount Percent Amount Percent
Assets
Cash ₹ 330,000 5.6% ₹ 280,000 6.0%
Securities ₹ 200,000 3.4% ₹ 220,000 4.7%
Accounts Receivable - AR ₹ 50,000 0.8% ₹ 30,000 0.6%
Notes ₹ 500,000 8.4% ₹ 560,000 12.0%
Stock/Inventory ₹ 700,000 11.8% ₹ 430,000 9.2%
Prepaid Expenses ₹ 60,000 1.0% ₹ 40,000 0.9%
Current Assets ₹ 1,840,000 31.0% ₹ 1,560,000 33.5%
Fixed Assets (Property, Plant, Equipment ₹ 4,100,000 69.0% ₹ 3,100,000 66.5%
Total Assets ₹ 5,940,000 100.0% ₹ 4,660,000 100.0%

Liabilities and Stockholder's Equity

Liabilities
Accounts Payable - AP ₹ 410,000 8.5% ₹ 380,000 9.1%
Staff Salaries ₹ 50,000 1.0% ₹ 35,000 0.8%
Accrued Liabilities ₹ 12,000 0.2% ₹ 15,000 0.4%
Short -term borrowings ₹ 123,000 2.5% ₹ 86,500 2.1%
Taxes ₹ 40,000 0.8% ₹ 20,000 0.5%
Current Liabilities ₹ 635,000 13.1% ₹ 536,500 12.8%
Loans ₹ 300,000 6.2% ₹ 250,000 6.0%
Other long terms debt ₹ 142,000 2.9% ₹ 186,000 4.4%
Total Liabilities ₹ 1,077,000 22.2% ₹ 972,500 23.2%

Stockholder's Equity
Preferred Stock ₹ 400,000 8.3% ₹ 400,000 9.5%
Common Stock ₹ 1,750,000 36.1% ₹ 1,450,000 34.6%
Retained Earnings ₹ 1,620,000 33.4% ₹ 1,370,000 32.7%
Total Stockholder's Equity ₹ 3,770,000 77.8% ₹ 3,220,000 76.8%

Total Liabilities and Stockholder's Equity ₹ 4,847,000 100.0% ₹ 4,192,500 100.0%

 Check out our Financial Templates Pac

Company Name

BALANCE SHEET / YEAR 2015 Vertic. Horiz. 2016

CURRENT ASSETS 198,000 71% 100% 226,000

Available 50,000 18% 100% 48,000

Cash and equivalents 10,000 4% 100% 20,000
Bank Accounts 35,000 13% 100% 25,000
Savings 5,000 2% 100% 3,000
Long Term 148,000 53% 100% 178,000
Tax Assets 14,000 5% 100% 8,000
Trade Receivables 73,000 26% 100% 95,000
Inventories 61,000 22% 100% 75,000

NON-CURRENT ASSETS 82,000 29% 100% 89,000

Investments 26,000 9% 100% 22,000

Intangible Assets 22,000 8% 100% 22,000
Accumulated Depreciation 4,000 1% 100% -
Long Term 56,000 20% 100% 67,000
Property and Equipment 36,000 13% 100% 45,000
Data Infrastructure 9,000 3% 100% 15,000
Other / Long Term 12,000 4% 100% 8,000
(-) Depreciation 1,000 0% 100% 1,000
TOTAL ASSETS 280,000 100% 100% 315,000

CURRENT LIABILITIES 116,000 41% 100% 133,000

Suppliers 40,000 14% 100% 55,000
Salary 32,000 11% 100% 44,000
Taxes 19,000 7% 100% 22,000
Borrowings 16,000 6% 100% 10,000
Other / To Pay 9,000 3% 100% 2,000
NON-CURRENT LIABILITIES 11,000 4% 100% 10,000
Borrowings 7,000 3% 100% 4,000
Tax Liabilities 4,000 1% 100% 6,000

EQUITY 153,000 55% 100% 172,000

Social Fund 50,000 18% 100% 50,000
Share Capital 5,000 2% 100% 5,000
Savings and Investments 8,000 3% 100% 8,000
Retained Earnings 90,000 32% 100% 109,000
TOTAL LIABILITIES 280,000 100% 100% 315,000
inancial Templates Pack

Vertic. Horiz.

72% 114%

15% 96%
6% 200%
8% 71%
1% 60%
57% 120%
3% 57%
30% 130%
24% 123%

28% 109%

7% 85%
7% 100%
0% 0%
21% 120%
14% 125%
5% 167%
3% 67%
0% 100%
100% 113%

42% 115%
17% 138%
14% 138%
7% 116%
3% 63%
1% 22%
 3% 91%
1% 57%
2% 150%

55% 112%
16% 100%
2% 100%
3% 100%
35% 121%
100% 113%