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    Horizontal Vertical

    Uploaded by

    Christopher Mau Bambalan
    The document provides financial analysis of JFC from 2012-2014 using horizontal and vertical analysis. Horizontally, total assets increased 9.25% from 2012-2013 and 14.95% from 2013-2014. Net income increased 21.41% from 2012-2013 and 13.94% from 2013-2014. Vertically, current assets were the largest portion of total assets each year while cost of sales was the largest expense.

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    Horizontal Vertical

    Uploaded by

    Christopher Mau Bambalan
    11 views5 pages
    The document provides financial analysis of JFC from 2012-2014 using horizontal and vertical analysis. Horizontally, total assets increased 9.25% from 2012-2013 and 14.95% from 2013-2014. Net income increased 21.41% from 2012-2013 and 13.94% from 2013-2014. Vertically, current assets were the largest portion of total assets each year while cost of sales was the largest expense.

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    1603674698323 Horizontal Vertical

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    The document provides financial analysis of JFC from 2012-2014 using horizontal and vertical analysis. Horizontally, total assets increased 9.25% from 2012-2013 and 14.95% from 2013-2014. Net income increased 21.41% from 2012-2013 and 13.94% from 2013-2014. Vertically, current assets were the largest portion of total assets each year while cost of sales was the largest expense.

    Copyright:

    © All Rights Reserved
    Download as ODT, PDF, TXT or read online from Scribd
    Download as odt, pdf, or txt
    11 views5 pages

    Horizontal Vertical

    Uploaded by

    Christopher Mau Bambalan
    The document provides financial analysis of JFC from 2012-2014 using horizontal and vertical analysis. Horizontally, total assets increased 9.25% from 2012-2013 and 14.95% from 2013-2014. Net income increased 21.41% from 2012-2013 and 13.94% from 2013-2014. Vertically, current assets were the largest portion of total assets each year while cost of sales was the largest expense.

    Copyright:

    © All Rights Reserved
    Download as ODT, PDF, TXT or read online from Scribd
    Download as odt, pdf, or txt
    of 5

    Jayson G.

    Lacerna
    Grade 12 – Jordan

    Horizontal Analysis of a Balance Sheet:


    JFC
    Condensed Balanced Sheets
    December 31
    During 2013, & 2014

    Amount Amount
    2012 2013 Increase/(Decrease) Percentage 2013 2014 Increase/(Decrease) Percentage
    Assets

    Current assets P15, 623.0 P18, 384.0 P2, 761 15.02% P18, 384.0 P24, 012 P5, 628 23.44%

    Property, Plant
    & Equipment P11, 059.0 P11, 772.0 P713.0 6.05% P11, 772.0 P13, 363 P1, 591 11.90%

    Financial
    Investments P3, 139.0 P3, 353.0 P214 6.38% P3, 353.0 P3, 410 P57.0 1.67%

    Other Assets P11, 947 P12, 517 P570 4.55% P12, 517 P13, 324 P807 6.06%

    Total Assets P41, 768 P46, 026 P4, 258 9.25% P46, 026 P54, 118 P8, 092 14.95%

    Liabilities &
    Stockholders’ Equity

    Current Liabilities P16, 621 P15, 619 (P1, 002) (6.41%) P15, 619 P19, 091 P3, 472 18.19%

    Long-term
    Debt P855 P4, 063 P3, 208 78.96 % P4, 063 P716 (P3, 347) (467.46%)

    Other Liabilities P2, 561 P2, 984 P423 14.18% P2, 984 P6, 234 P3, 250 52.13%

    Total Liabilities P20, 037 P22, 666 P2, 629 11.60% P22, 666 P26, 041 P3, 375 13%

    Stockholders
    Equity

    Capital stocks P1, 047 P1,051 P4.0 0.38% P1, 051 P1, 064 P13.0 1.22%
    Additional
    Paid-in Capital P3, 284 P3, 640 P356 9.78% P3, 640 P4, 452 P812 18.24%

    Retained
    Earnings P17, 871 P19, 017 P1, 146 6.03% P19, 017 P22, 646 P3, 629 16.03%

    Other Equity
    Accounts P471 P347 (P124) 35.74% P347 P84 (P263) 313.10%

    Total Liabilities
    & Equity P41, 768 P46, 027 P4, 259 9.25% P46, 027 P54, 119 P8092 14.95%
    Vertical Analysis of a Balance Sheet:

    JFC
    Condensed Balanced Sheets
    December 31
    2012, 2013, & 2014

    2012 2013 2014__________


    Amount Percent Amount Percent Amount Percent
    Assets
    Current assets P15, 623 37.40% P18, 384 39.94% P24, 012 44.37%

    Property, Plant
    & Equipment P11, 059 26.48% P11, 772 25.57% P13, 363 24.69%

    Financial
    Investments P3, 139 7.52% P3, 353 7.29% P3, 410 6.30%

    Other Assets P11, 947 28.60% P12, 517 27.20% P13, 324 24.62%

    Total Assets P41, 768 100.0% P46, 026 100.0% P54, 118 100.0%

    Liabilities &
    Stockholders’ Equity

    Current Liabilities P16, 621 39.79% P15, 619 33.94% P19, 091 35.28%

    Long-term
    Debt P855 2.05% P4, 063 8.83% P716 1.32%

    Other Liabilities P2, 561 6.13% P2, 984 6.48% P6, 234 11.52%

    Stockholders
    Equity P21, 731 52.03% P23, 361 50.76% P28, 078 51.88%

    Total Liabilities
    & Stockholders’ P41, 768 100.0% P46, 026 100.0% P54, 118 100.0%
    Equity
    Horizontal Analysis of Income Statement:
    JFC
    Condensed Income Statement
    December 31
    During, 2013, & 2014

    Amount Amount
    2012 2013 Increase/(Decrease) Percentage 2013 2014 Increase/(Decrease) Percentage

    Net Sales P71, 059 P80, 283 P9, 224 11.50% P80, 283 P90, 671 P10, 388 11.51%

    Cost of
    Sales/Service P58, 435 P65, 285 P6, 850 10.49% P65, 285 P73, 728 P8, 443 11.45%

    Gross profit P12, 624 P14, 998 P2, 354 15.70% P14, 998 P16, 943 P1, 945 11.48%

    Operating
    Expenses P8, 279 P9, 067 P788 8.69% P9, 067 P10, 806 P1, 739 16.09%

    Other
    Income P567 P431 (P136) (31.56%) P431 P748 P317 42.38%

    Other
    Expenses P51 P116 P65 56.03% P116 P126 P7 5.56%

    Income
    Tax P1, 149 P1, 523 P374 24.57% P1, 523 P1, 271 (P252) 19.83%

    Net Income P3, 712 P4, 723 P1, 011 21.41% P4, 723 P5, 488 P765 13.94%
    Vertical Analysis of Income Statement:

    JFC
    Condensed Income Statement
    December 31
    2012, 2013, & 2014

    2012 2013 2014__________


    Amount Percent Amount Percent Amount Percent

    Sales P71, 059 100% P80, 283 100% P90, 671 100%

    Cost of
    Sales/Service P58, 435 82.23% P65, 285 81.32% P73, 728 81.31%

    Operating
    Expenses P8, 279 11.65% P9, 067 11.29% P10, 806 11.92%

    Other
    Income P567 0.80% P431 0.54% P748 0.83%

    Other
    Expenses P51 0.07% P116 0.14% P126 0.14%

    Income
    Tax P1, 149 1.62% P1, 523 1.90% P1, 271 1.40%

    Net Income P3, 712 5.22% P4, 723 5.88% P5, 488 6%

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