Balance Sheet as at 31st Dec 20XX

USD in million Company A Company B

Cash 10,060 1,425
Trade receivables 14,540 2,750
Inventory 12,500 2,400
Current Assets 37,100 6,575

Property, plant and equipment 42,950 4,820

Intangible assets 9,350 1,135
Goodwill 4,900 -
Non-current Assets 57,200 5,955

Total Assets 94,300 12,530

Trade payables 12,340 1,520

Income tax payable 11,500 560
Current Liabilities 23,840 2,080

Long-term debt 25,760 -

Retirement benefit obligations 34,700 450
Non-current Liabilities 60,460 450

Total Liabilities 84,300 2,530

Equity 10,000 10,000

Total Equity & Liabilities 94,300 12,530

Common-Size Balance Sheet as at 31st Dec 20XX

USD in million Company A Company B

Cash 11% 11%
Trade receivables 15% 22%
Inventory 13% 19%
Current Assets 39% 52%

Property, plant and equipment 46% 38%

Intangible assets 10% 9%
Goodwill 5% 0%
Non-current Assets 61% 48%

Total Assets 100% 100%

Trade payables 13% 12%

Income tax payable 12% 4%
Current Liabilities 25% 17%

Long-term debt 27% 0%

Retirement benefit obligations 37% 4%
Non-current Liabilities 64% 4%

Total Liabilities 89% 20%

Equity 11% 80%

Total Equity & Liabilities 100% 100%