Trend Analysis

Balancesheet

Assets 2015 ($) 2014 ($) Growth Rate (%)

Cash 15000 16000 -6.25
Marketable Security 7200 8000 -10
A/R 34100 42200 -19.19
Inventories 82000 50000 64
Total Current Assets 138300 116200 19.02
Land and Building 150000 150000 0
Machinery and Equipment 200000 190000 5.26
Furniture and Fixture 54000 50000 8
Other 11000 10000 10
Total Gross Fixed Assets 415000 400000 3.75
Less. Accumulated Depreciation 145000 115000 26.09
Net Fixed Assets 270000 285000 -5.26
Total Assets 408000 401200 1.69

Liabilities and shareholders equity

A/P 57000 49000 16.33
N/P 13000 16000 -18.75
Accruals 5000 6000 -16.67
Total Current Liability 75000 71000 5.63
Long Term debt 150000 160000 -6.25
Commonstock 110200 120000 -8.17
Retained Earnings 73100 50200 45.62
Total Stockholders Equity 183300 170200 7.70
Total Liability and stockholders equity 408300 401200 1.77
(Current Year-Previous Year)/Previous Year
balance sheet

Assets 2015 ($)

Cash 15000
Marketable Security 7200
A/R 34100
Inventories 82000
Total Current Assets 138300
Land and Building 150000
Machinery and Equipment 200000
Furniture and Fixture 54000
Other 11000
Total Gross Fixed Assets 415000
Less. Accumulated Depreciation 145000
Net Fixed Assets 270000
Total Assets 408000

Liabilities and shareholders equity

A/P 57000
Notes Payable 13000
Accruals 5000
Total Current Liability 75000
Long Term debt 150000
Commonstock 110200
Retained Earnings 73100
Total Stockholders Equity 183300
Total Liability and stockholders equity 408300
Income statement (Common size analysis)

2015(Tk. in
Particulars
lac)
Sales Revenue 1800
(-) Costs of Good Sold 1450
Gross Profit 350
(-) Operating Cost: 182
Profit before Interest and
168
Tax
(-) Interest 55
Profit / (loss) Before Tax 113
(-) Income Tax Expense 50
Profit / (loss) for the Period 63

balance sheet (Common size analysis)

Assets 2015 ($)

Cash 15000

Marketable Security 7200

A/R 34100
Inventories 82000

Total Current Assets 138300

Land and Building 150000

Machinery and Equipment 200000

Furniture and Fixture 54000

Other 11000

Total Gross Fixed Assets 415000

Less. Accumulated Depreciation 145000

Net Fixed Assets 270000

Total Assets 408000

Liabilities and shareholders equity

A/P 57000

N/P 13000

Accruals 5000

Total Current Liability 75000

Long Term debt 150000

Commonstock 110200

Retained Earnings 73100

Total Stockholders Equity 183300

Total Liability and stockholders equity 408300

Income statement

Particulars

Sales Revenue
(-) Costs of Good Sold
Gross Profit
(-) Operating Cost:
Profit before Interest and
Tax
(-) Interest
Profit / (loss) Before Tax
(-) Income Tax Expense
Profit / (loss) for the Period
2014 ($) Growth rate 15000-16000/16000= -.06*
16000 -6%
8000 -10%
42200 -19%
50000 64%
116200 19%
150000 0 Growth rate= curre
190000 5.26%
50000 8%
10000 10%
400000 3.75%
115000 26.08%
285000 -5.26%
401200 1.69%

49000 16.00%
16000 -18.75%
6000 -16.66%
71000 5.63%
160000 -6.25%
120000 -8.10%
50200 45.61%
170200 7.60%
401200 1.76%
2014 (Tk. in
lac) Growth rate
2030 -11.33%
1500 -3.30%
530 -33.96%
215 -15.34%
315
-46.66%
55 0
260 -56.52%
100 -50%
160 -60.62%

2014 ($)
16000 3.99%
8000 1.99%
42200 10.51%
 50000 12.46%
116200 28.96%
150000 37.38%
190000 47.35%
50000 12.46% (Individual Asset/Tota
10000 2.49% (Cash/Total Asset) *10
400000 99.70%
115000 28.66%
285000 71.03%
401200 100%

49000 21.21%
16000 6.92%
6000 2.59%
71000 30.73%
160000 69.26% Total liabilities= 71000+160000= 2
120000 70.50%
50200 29.50%
170200 100%
401200
2017 (Tk.
in lac)
2030 100%
1500 73.89%
530 26.21%
215 10.59%
315
15.51%
55 2.70%
260 12.80%
100 4.92%
160
7.88%
-16000/16000= -.06*100=-6%

Growth rate= current year-previous year/previous year

Trend analysis
 (Individual Asset/Total Asset)*100

(Cash/Total Asset) *100

(Individual Liability/Total Liability)*100

71000+160000= 231000

(Individual Capital / Total Stockholders Equity)*100

Particulars 2016 (Tk. in lac) 2017 (Tk. in lac) Growth Rate
Sales Revenue 1800 2030 12.78
(-) Costs of Good Sold 1450 1500 3.45
Gross Profit 350 530 51.43
(-) Operating Cost: 182 215 18.13

Profit before Interest and Tax 168 315

87.50
(-) Interest 55 55 0.00
Profit / (loss) Before Tax 113 260 130.09
(-) Income Tax Expense 50 100 100.00
Profit / (loss) for the Period 63 160 153.97
 Assets
Cash
Marketable Security
A/R
Inventories
Total Current Assets
Land and Building
Machinery and Equipment
Furniture and Fixture
Other
Total Gross Fixed Assets
Less. Accumulated Depreciation
Net Fixed Assets
Total Assets

Liabilities and shareholders equity

A/P
N/P
Accruals
Total Current Liability
Long Term debt
Total Liability (Current + Longterm)
Commonstock
Retained Earnings
Total Stockholders Equity
Total Liability and stockholders equit
Commonsize Balancesheet

2015 ($) 2014 ($)

15000 16000
7200 8000
34100 42200
82000 50000
138300 116200
150000 150000
200000 190000
54000 50000
11000 10000
415000 400000
145000 115000
270000 285000
408000 401200

57000 49000
 13000 16000
5000 6000
75000 71000
150000 160000
225000 231000
110200 120000
73100 50200
183300 170200
408300 401200
2015(%) 2014(%)
3.68 3.99
1.76 1.99
8.36 10.52
20.10 12.46
33.90 28.96 (Individual Asset/Total Ass

36.76 37.39 (Cash/Total Asset) *100

49.02 47.36
13.24 12.46
2.70 2.49
101.72 99.70
35.54 28.66
66.18 71.04
100 100

25.33 21.21
 5.78 13.33 (Individual Liabilit

4.54 11.95
33.33 30.74
66.67 69.26
100 100
60.12 70.51
39.88 29.49
100 100 (Individual Capital
ual Asset/Total Asset)*100

otal Asset) *100

(Individual Liability/Total Liability)*100

(Individual Capital / Total Stockholders Equity)*100

 Commonsize Income Statement
Particulars 2016 (Tk. in lac) 2017 (Tk. in lac) 2016 (%)
Sales Revenue 1800 2030 100
(-) Costs of Good Sold 1450 1500 80.56
Gross Profit 350 530 19.44
Administrative Cost 182 215 10.11
Profit before Interest and Tax 168 315 9.33
(-) Interest 55 55 3.06
Profit / (loss) Before Tax 113 260 6.28
(-) Income Tax Expense 50 100 2.78
Profit / (loss) for the Period 63 160 3.50
2017 (%)
100
73.89
26.11
10.59
15.52
2.71
12.81
4.93
7.88
 Trend Analysis
Income Statement

2016 (Tk. in
Particulars
lac)

Sales Revenue 1800

(-) Costs of Good Sold 1450

Gross Profit 350
(-) Operating Cost: 182
Profit before Interest and
168
Tax
(-) Interest 55
Profit / (loss) Before Tax 113

(-) Income Tax Expense 50

Profit / (loss) for the Period 63

 Commonsize Income S
2016 (Tk. in
Particulars
lac)
Sales Revenue 1800
(-) Costs of Good Sold 1450

Gross Profit 350

Administrative Cost 182
Profit before Interest
168
and Tax
(-) Interest 55
Profit / (loss) Before Tax 113
(-) Income Tax Expense 50
Profit / (loss) for the
63
Period
Balance Sheet Trend Analysis

Assets 2014
Cash 15000
Marketable Security 7200
A/R 34100
Inventories 82000
Total Current Assets 138300
Land and Building 150000
Machinery and Equipment 200000
Furniture and Fixture 54000
Other 11000
Total Gross Fixed Assets 415000
Less. Accumulated Depreciation 145000
Net Fixed Assets 270000
Total Assets 408000

Liabilities and shareholders equity

A/P 57000
N/P 13000
Accruals 5000
Total Current Liability 75000
Long Term debt 150000
Total Liability (Current + Longterm 225000
Commonstock 110200
Retained Earnings 73100
Total Stockholders Equity 183300
Total Liability and stockholders equity 408300
2017 (Tk. in lac)
Growth Rate
2030 2030-1800/1800= 12.78%

1500
1500-1450/1450= 3.45%

530 51.42%
215 18.13%

315
87.50%
55 0

260
130%

100
100%

160
153.97%
nsize Income Statement

100%
1450/1800=80.56
%
350/1800=19.44
%
10.10%
9.33%
3.05%
6.27%
2.77%
3.50%
2015 Growth Rate
16000 6.67%
8000 11.11%
42200 23.75%
50000 -39.02%
116200 -15.97%
150000 0
190000 -5.00%
50000 -7.41%
10000 -9.09%
400000 -3.61%
115000 -20.69%
285000 5.55%
401200 -1.67%

49000 -14.04%
16000 23.08%
6000 20.00%
71000 -5.33%
160000 6.67%
231000 2.67%
120000 8.89%
50200 -31.33%
170200 -7.15%
401200 -1.74%
(Current year-previous year)/previous year

50/113=44.24% 100/260=38.5%
COGS/Sales revenue= %
1.844
previous year