Robinsons retail Holdings, Inc.

Financial Statement of Financial Position - Analysis

As of December 31, 2017, Robinsons Retail Holdings, Inc.’s financial position showed
consolidated assets of ₱82.180 billion which increases by ₱5.485 billion compared to the
consolidated assets od ₱76.695 billion last December 31, 2016. This means that the total
consolidated asset grows by 7.2%.

The current ratio in 2017 is 1.34 which is higher than the current ratio of 2016 which is 1.24
times. This indicates that all of the current liabilities is covered by the current assets of the
entity and has the capacity to pay for their short-term obligations. Though the liquidity of the
company is good but the current ratio is not that high but still it does not expect any liquidity
problems.

Using the quick assets ratio, the entity has 0.66 times as of December 31, 2017 which is higher
than 0.60 times as of December 31, 2016 but still it was no good because the results are lesser
than 0. This means that the company cannot pay their short-term debt if they will only rely with
their cash and cash equivalents and their collectibles.

The first account which is the cash and cash equivalents increases by ₱1.847 billion, from
₱12.718 billion as of December 31, 2016 to ₱14.565 billion as of December 31, 2017. This
increase is due from operations and loans availed during the year by the company.

Trade and other receivables have a balance of ₱2.234 billion as of December 31, 2018 which is
higher by ₱246 million compared to ₱1.987 billion as of December 31, 2016. The increase of
trade and other receivables is due to the increase of sales on 2017, the sale includes credit sales
which leads to receivables.

Also, other noncurrent assets increased by 8.9% with a monetary value of ₱127 million which is
from ₱46.462 billion as of December 31, 2016 to ₱48.110 billion as of December 31, 2017. This
is due to an additional of security deposit for new stores that being build up.