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Balance Sheet and P&L ac Analysis

Balance Sheet and P&L ac Analysis

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Published by fiiimpact
Common Size & Trend Analysis, Components of Balance Sheet and P&L Accounts
Common Size & Trend Analysis, Components of Balance Sheet and P&L Accounts

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Published by: fiiimpact on Mar 08, 2011
Copyright:Attribution Non-commercial

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02/05/2012

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Common Size StatementCommon Size StatementAnalysis (Vertical Analysis)Analysis (Vertical Analysis)
CommonCommon--size statements analysissize statements analysis
expresses balance sheet components asexpresses balance sheet components asa percentage of total assets and incomea percentage of total assets and incomestatement components as a percentage of statement components as a percentage of total revenue (net sales). This approachtotal revenue (net sales). This approachfacilitates identifyingfacilitates identifyingdeviations in the components of deviations in the components of statements by focusing on relativestatements by focusing on relativedifferences through time. Common sizedifferences through time. Common sizestatement analysis is also used as anstatement analysis is also used as animportant tool for comparison of important tool for comparison of performances of any two companies inperformances of any two companies inthe same industry.the same industry.
 
Common Size P&L AccountsCommon Size P&L Accounts
20X120X1 20X220X2 20X320X3
N
et Sales
N
et Sales
100
.
0100
.
0 100
.
0100
.
0 100
.
0100
.
0
COGCOG 8
2
.58
2
.5 8
2
.
2
8
2
.
2
8
2
.
1
8
2
.
1
Gross ProfitGross Profit
17
.5
17
.5
17
.8
17
.8
17
.9
17
.9Less Selling & Less Selling & Admn ExpAdmn Exp
10
.
210
.
2
9.
3
9.
3
9.69.6OperatingOperatingIncomeIncome
7
.
37
.
3
8.58.5 8.
3
8.
3
Add OtherAdd OtherIncomeIncome
0
.
70
.
7 0
.9
0
.9
1
.
01
.
0
EBITEBIT 8.
0
8.
0
9.49.4 9.
3
9.
3
Less InterestLess Interest
2
.6
2
.6 4.44.4
3
.9
3
.9PBTPBT 5.45.4 5.
0
5.
0
5.45.4TaxesTaxes
1
.8
1
.8
1
.
11
.
1 1
.
71
.
7
PATPAT
3
.6
3
.6
3
.9
3
.9
3
.
73
.
7
 
Common Size Balance SheetCommon Size Balance Sheet
20X120X1 20X220X2 20X320X3
Bank BorrowingsBank Borrowings
31
.4
31
.4
31
.
031
.
0 32
.
132
.
1
Trade creditorsTrade creditors
2
.5
2
.5
10
.
210
.
2 13
.
013
.
0
ProvisionsProvisions
1
5.8
1
5.8
13
.
113
.
1 1
4.
31
4.
3
Total CurrentTotal CurrentLiabilitiesLiabilities49.
7
49.
7
54.
3
54.
3
59.459.4DebenturesDebentures
0
.
00
.
0 3
.
73
.
7 2
.9
2
.9OthersOthers
1
4.
11
4.
1 13
.8
13
.8
12
.
012
.
0
Total LiabilitiesTotal Liabilities 6
3
.86
3
.8
71
.8
71
.8
7
4.
37
4.
3
Share CapitalShare Capital
1
5.9
1
5.9
10
.9
10
.9 8.68.6ReserveReserve
20
.
320
.
3 17
.
317
.
3 17
.
117
.
1
Total Capital & Total Capital & ReservesReserves
3
6.
23
6.
2 2
8.
22
8.
2 2
5.
72
5.
7
Total FundsTotal Funds
100
.
0100
.
0 100
.
0100
.
0 100
.
0100
.
0

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