For Common-size % = (% of line item) / (total of the
assets/liabilities)
Common-base year % = (% of line item) / (% of line item in base
year)
|
Particulars |
2018 |
Common-size |
2019 |
Common-size |
Common-base year(2018) |
|
Assets |
|
|
|
|
|
|
Current assets |
|
|
|
|
|
|
Cash |
$8,264 |
2.93% |
$10,204 |
3.19% |
123.4753% |
|
Accounts receivable |
20,953 |
7.42% |
23,437 |
7.33% |
111.8551% |
|
Inventory |
37,322 |
13.22% |
42,297 |
13.23% |
113.3299% |
|
Total |
$66,539 |
23.56% |
$75,938 |
23.75% |
114.1256% |
|
Fixed assets |
|
|
|
|
|
|
Net plant and equipment |
$215,870 |
76.44% |
$243,840 |
76.25% |
112.9569% |
|
Total assets |
$282,409 |
100.00% |
$319,778 |
100.00% |
113.2322% |
|
Liabilities and Owners’ Equity |
|
|
|
|
|
|
Current liabilities |
|
|
|
|
|
|
Accounts payable |
$41,398 |
14.66% |
$46,384 |
14.51% |
112.0441% |
|
Notes payable |
17,964 |
6.36% |
17,535 |
5.48% |
97.6119% |
|
Total |
$59,362 |
21.02% |
$63,919 |
19.99% |
107.6766% |
|
Long-term debt |
$24,500 |
8.68% |
$31,500 |
9.85% |
128.5714% |
|
Owners' equity |
|
|
|
|
|
|
Common stock and paid-in surplus |
$38,500 |
13.63% |
$39,700 |
12.41% |
103.1169% |
|
Retained earnings |
160,047 |
56.67% |
184,659 |
57.75% |
115.3780% |
|
Total |
$198,547 |
70.30% |
$224,359 |
70.16% |
113.0004% |
|
Total liabilities and owners' equity |
$282,409 |
100.00% |
$319,778 |
100.00% |
113.2322% |
