Comparative Statement of Financial Position

For the Year Ended 201B and 201A (in pesos)

Horizontal Analysis
201B 201A
Cash and Cash Equivalents 2,450 2,094
Receivables 1,813 1,611
Inventories 1,324 1,060
Prepaid Expenses 1,709 2,120
Total Current Assets 7,296 6,885
Noncurrent Assets 18,500 15,737
Total Assets 25,796 22,622

Current Liabilities 7,230 8,467

Long-Term Liabilities 4,798 3,792
Common Stock 6,568 4,363
Retained Earnings 7,200 6,000
Total Liabilities and Equity 25,796 22,622
Table 1. Horizontal Analysis - Comparative statement of financial position
 Financial Position
nd 201A (in pesos)
alysis
Peso Change Percentage Change
356 17.00%
202 12.54%
264 24.91%
- 411 -19.39%
411 5.97%
2,763 17.56%
3,174 14.03%

- 1,237 -14.61%
1,006 26.53%
2,205 50.54%
1,200 20.00%
3,174 14.03%
e statement of financial position