KYLA A.

ENALAO
BSBM FM3-3

VITARICH CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF

COMPREHENSIVE INCOME

a. Perform common-size analysis for years 2018 to 2020.

Net Revenue
Less: Cost of Good Sold
Gross Profit
Less: Operating Expense
Operating Profit
Other Income (Expenses)
Income Before Income Tax
Provision For (Benefit From) Income Tax
Net Income

b. Perform comparative analysis by computing the change and % change for year 2019
and 2020.

Net Revenue
Less: Cost of Good Sold
Gross Profit
Less: Operating Expense
Operating Profit
Other Income (Expenses)
Income Before Income Tax
Provision For (Benefit From) Income Tax
Net Income

c. Assess whether Vitarich Corporation and Subsidiaries’ situation is favorable or

unfavorable. Explain briefly.
THE VITARICH CORPORATION AND SUBSIDIARIES SITUATION IS UNFAVORABLE BECAUSE THE
COMPANY'S NET INCOME DECREASES FROM 2019 TO 2020.
 2020 % 2019 % 2018
7,881,920,287 100.00% 8,918,466,510 100.00% 8,459,067,895
7,310,120,736 92.75% 8,200,978,870 91.96% 7,847,296,330
571,799,551 7.25% 717,487,640 8.04% 611,771,565
492,789,396 6.25% 558,906,153 6.27% 554,232,243
79,010,155 1.00% 158,581,487 1.78% 57,539,322
-53,582,772 -0.68% -15,894,366 -0.18% 12,985,819
25,427,383 0.32% 142,687,121 1.60% 70,525,141
-16,138,907 -0.20% -13,864,092 -0.16% -5,369,970
9,288,476 0.12% 128,823,029 1.44% 65,155,171

2020 2019 PESO CHANGE %

7,881,920,287 8,918,466,510 -1,036,546,223 -11.62%
7,310,120,736 8,200,978,870 -890,858,134 -10.86%
571,799,551 717,487,640 -145,688,089 -20.31%
492,789,396 558,906,153 -66,116,757 -11.83%
79,010,155 158,581,487 -79,571,332 -50.18%
-53,582,772 -15,894,366 -37,688,406 237.12%
25,427,383 142,687,121 -117,259,738 -82.18%
-16,138,907 -13,864,092 -2,274,815 16.41%
9,288,476 128,823,029 -119,534,553 -92.79%
 %
100.00%
92.77%
7.23%
6.55%
0.68%
0.15%
0.83%
-0.06%
0.77%