Vertical Analysis

Comparative Balance Sheet

Dec. 31, 2019 & 2020 & 2021 & 2022 & 2023

2019 2020 2021 2022 2023

Amount % Amount % Amount % Amount % Amount %
Assets:
Current assets 559,152 82% 665,145 86% 795,850 89% 925,686 92% 1,070,590 94%
Fixed assets(net) 125,772 18% 111,354 14% 96,936 11% 82,518 8% 68,100 6%
Total assets 684924 100% 776499 100% 892786 100% 1008204 100% 1138690 100%

Liabilities:
Current liabilities 59,535 9% 74,499 9% 81,780 9% 90,164 9% 99,547 9%
Total liabilities 59,535 9% 74,499 9% 81,780 9% 90,164 9% 99,547 9%

Partner's equity:
Chohan, Capital 230,155 33% 260,800 33% 304,403 33% 347,216 33% 395,657 33%
Marcellana, Capital 197,617 29% 220,600 29% 253,302 29% 285,412 29% 321,743 29%
Villanueva, Capital 197,617 29% 220,600 29% 253,302 29% 285,412 29% 321,743 29%
Total partner's equity 625,389 91% 702,000 91% 811,006 91% 918,040 91% 1,039,143 91%

Total liabilities and

partner's equity 684,924 100% 776,499 100% 892,786 100% 1,008,204 100% 1,138,690 100%
Vertical Analysis
Comparative Income Statement
Dec. 31, 2019 & 2020 & 2021 & 2022 &2023

2019 2020 2021 2022 2023

Amount % Amount % Amount % Amount % Amount %
Gross Sales 2,366,000 100% 2,602,600 100% 2,862,860 100% 3,149,120 100% 3,463,980 100%
Cost of Sales
711,002 30% 924,673 36% 977,542 34% 1,024,016 33% 1,130,625 33%
Gross Profit 1,654,998 70% 1,677,927 64% 1,885,318 66% 2,125,104 1 2,333,355 67%

Selling expenses
111,900 5% 111,900 4% 111,900 4% 111,900 4% 111,900 3%
General expenses
466,119 20% 471,571 18% 491,406 17% 484,153 15% 491,406 14%
Total operating Expenses 578,019 25% 5834,71 22% 603,306 21% 596,053 19% 603,306 17%

Net income before tax 1,076,979 0 1,094,456 0 1,295,858 0 1,529,051 0 1,730,049 50%
Income Tax 323,094 0 328,337 0 388,757 0 458,715 0 519,015 15%

Net income after tax 753,885 0 766,119 0 907,101 0 1,070,336 0 1,211,035 35%