Financial Reporting and

Analysis
Dr. Esam Ghassab
Q. Arrange these 3 companies from the highest to
lowest profitability by applying vertical analysis.

Company X Company Y Company Z

Net sales 70,000 2,000,000 500,000

Net income 6,000 100,000 220,000

Q. Determine the absolute change and the
percentage for these items.
Q. Determine the absolute change and the percentage
for these items.

Item Year 1 Year 2 Amount Percent Rule #

1 6,500 ---
2 6,000 (4,000)
3 (2,000) 2,000
4 --- 2,400
Q. Calculate trend percentages from the following figures of ANZ
company, taking 2000 as a base year.
Thank you!