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Financial Statement
Case Study
Submitted by:
Trisha Mae R. Lauron
Nio S. Llanto
Jeshanyn Dexie C. Ompad
Centenielle Roseate E. Rodrigo
Halleydawn Isabel M. Silva
Ruth J. Ypanto
Submitted to:
Dr. Mary Joan C. Ocampo, PIE, ASEAN Engr.
VERTICAL ANALYSIS
EBC Enterprise Inc.
Balance Sheets at December 31, 2016 and 2015
2016 % 2015 %
Assets
Current Assets
Cash 2,030.50 4.26% 1,191 3.14%
Marketable securities 2,636 5.53% 4,002 10.54%
Accounts receivable 4,704 9.87% 4,383.50 11.55%
Allowance for doubtful accounts (224) 0.47% (208.5) 0.55%
Inventories 23,520.50 49.36% 18,384.50 48.44%
Prepaid expenses 256 0.54% 379.5 1.00%
Total current assets 32,923 69.09% 28,132 74.12%
Equity
Ordinary shares per value P1, authorized 10,000,000 2,401.50 5.04% 2,297 6.05%
shares; issued, 2,297,000 shares in 2016 and 2401500
shares in 2015
Additional paid-in capital 478.5 1.00% 455 1.20%
Retained earnings 20,087.50 42.16% 16,181.50 42.63%
Total equity 22,967.50 48.20% 18,933.50 49.88%
Total Liabilities and Equity 47,649 100.00% 37,954.50 100.00%
EBC Enterprises, Inc.
Income Statements and Retained Earnings
For the Years Ended December 31, 2016 and 2015
2016 % 2015 %
Net Sales 107,800.0 100% 76,500.0 100%
Cost of Goods Sold 64,682.0 60% 45,939.5 60.05%
Gross Profit 43,118.0 40% 30,560.5 39.95%
Equity
Ordinary shares per value P1, authorized 10,000,000 shares;
2,401.50 4.55% 2,297
issued, 2,297,000 shares in 2016 and 2401500 shares in 2015
Additional paid-in capital 478.5 5.16% 455
Retained earnings 20,087.50 24.14% 16,181.50
Total equity 22,967.50 21.31% 18,933.50
Total Liabilities and Equity 47,649 25.54% 37,954.50
EBC Enterprises, Inc.
Income Statements and Retained Earnings
For the Years Ended December 31, 2016 and 2015
2016 % 2015
Net Sales 107,800.0 40.92% 76,500.0
Cost of Goods Sold 64,682.0 40.80% 45,939.5
Gross Profit 43,118.0 41.09% 30,560.5
Analysis:
Liquidity Ratios
Profitability Ratios Solvency Ratios
Net Profit Margin Ratio = Net Profit Net Sales Debt Ratio = Total Liabilities Total Assets
5,903 2015 = 0.0772 19,021 2015 =
76,500 7.72% 37,954.5 0.5012 50.12%
2016 = 4,697
0.2045 20.45% 22,967.5
Analysis: