Index Analysis / Vertical Method

20X1

20X2

20X3

20X4

20X1

20X2

20X3

20X4

214.00

93.00

42.00

38.00

100.00%

43.46%

19.63%

17.76%

Receivables

12,313.00

1,569.00

1,846.00

2,562.00

100.00%

12.74%

14.99%

20.81%

Inventories

2,102.00

2,893.00

3,678.00

4,261.00

100.00% 137.63%

174.98%

202.71%

Net fixed asset

2,219.00

2,346.00

2,388.00

2,692.00

100.00% 105.72%

107.62%

121.32%

Total asset

5,748.00

6,901.00

7,954.00

9,553.00

100.00% 120.06%

138.38%

166.20%

Account Payable

1,131.00

1,578.00

1,848.00

2,968.00

100.00% 139.52%

163.40%

262.42%

Notes Payable

500.00

650.00

50.00

750.00

100.00% 130.00%

10.00%

150.00%

Accruals

656.00

861.00

1,289.00

1,743.00

100.00% 131.25%

196.49%

265.70%

Long-term Debt

500.00

800.00

800.00

800.00

100.00% 160.00%

160.00%

160.00%

Common Stock
Retained
earnings
Total Liabilities
& Shareholder's
Equity

200.00

200.00

200.00

200.00

100.00% 100.00%

100.00%

100.00%

2,761.00

2,812.00

3,067.00

3,092.00

100.00% 101.85%

111.08%

111.99%

5,748.00

6,901.00

7,954.00

9,553.00

100.00% 120.06%

138.38%

166.20%

Cash

Prepared By: Yar-Rehman

Registration No:
1432-110030
Submitted To:Sir Mr. Rafi

20X1

20X2

20X3

20X4

Current asset/Current Liabilities

250.00%

200.00%

162.50%

225.00%

Current asset- Inventories/Current Liabilities

100.00%

90.00%

75.00%

100.00%

(5.0 X )

(4.5 X )

3.2 X

(6.0 X )

(4.0 X )

(3.0 X )

(1.71 X )

(4.0 X )

Longterm debt/Longterm debt + Equity

35.00%

40.00%

54.55%

33.00%

Sales - Cost of goods sold/Sales

39.00%

41.00%

40.00%

40.00%

Net Profit after Taxes/Sales

17.00%

15.00%

10.00%

15.00%

Net profit after Taxes - Dividend on Preferred

Stock/Net worth - Par value of preferred Stock

15.00%

20.00%

29.33%

20.00%

Net Income after Tax/Total Assets

15.00%

12.00%

6.67%

12.00%

Sales/Total Assets

(0.9 X )

(.8 X )

0.67 X

(1.0 X )

EBIT/Interest Charges

(5.5 X )

(4.5 X )

(3.67 X )

(5.0 X )

Formulae

S No
1 Current Ratio
2 Acid-test Ratio
3 Receivable Turnover
4 Inventory Turnover
Long-term debt/ Total
5 Capitalization
6 Gross ProfitMargin
7 Net Profit Margin
8 Return on Equity
9 Return on Asset
10 Total Asset Turnover
11 Interest Coverage Ratio

Prepared By:
Registration No:
Submitted To:

Annual Credit Sale/receivables

Cost of goods Sold/Inventory

Yar-Rehman
1432-110030
Sir Mr. Rafi

Index Analysis / Vertical Method

20X0

20X1

20X2

20X0

20X1

20X2

2,307.00

11,310.00

19,648.00

100.00%

490.25%

851.67%

Receivables

70,360.00

85,147.00

118,415.00

100.00%

121.02%

168.30%

Inventories

77,380.00

91,378.00

118,563.00

100.00%

118.09%

153.22%

6,316.00

6,082.00

5,891.00

100.00%

96.30%

93.27%

100.00%

123.86%

167.67%

Cash

Other Current asset

current Asset
Fixed asset, net
Other Longterm Assete
Total Assets

156,563.00 193,917.00 262,517.00

79,187.00

94,652.00

115,461.00

100.00%

119.53%

145.81%

4,695.00

5,899.00

5,491.00

100.00%

125.64%

116.95%

100.00%

122.47%

159.48%

240,445.00 294,468.00 383,469.00

Accounts Payable

35,661.00

37,460.00

62,725.00

100.00%

105.04%

175.89%

Notes Payable

20,501.00

14,680.00

17,298.00

100.00%

71.61%

84.38%

1,105.00

8,132.00

15,741.00

100.00%

735.93%

1424.52%

67,216.00

60,272.00

95,764.00

100.00%

89.67%

142.47%

888.00

1,276.00

4,005.00

100.00%

143.69%

451.01%

Total Liailities

68,104.00

61,548.00

99,769.00

100.00%

90.37%

146.50%

Common Stock

12,650.00

20,750.00

24,150.00

100.00%

164.03%

190.91%

87,730.00

100.00%

185.38%

231.17%

Retained Earning

121,741.00 141,820.00 171,820.00

100.00%

116.49%

141.14%

Total
Shareholder's
Total Liabilities
& Equity
Sharehoilder's Equity

172,341.00 232,920.00 283,700.00

100.00%

135.15%

164.62%

240,445.00 294,468.00 283,469.00

100.00%

122.47%

117.89%

Other Current Liabilities

Current Liabilities
Long-term Debt

Additional Paid in Capital

37,950.00

70,350.00

Index Analysis / Vertical Method

20X0
Net Sale
Cost of Good Sold
Gross Profit
Selling, General & Admin
Expense
Depreciation
Interest Expense
earning Before Taxes
Taxes
Earning after Taxes

20X1

20X2

20X3

323,780.00 375,088.00 479,077.00

148,127.00 184,507.00 223,690.00
175,653.00 190,581.00 255,387.00

100.00%
100.00%
100.00%

115.85%
124.56%
108.50%

147.96%
151.01%
145.39%

131,809.00 140,913.00 180,610.00

100.00%

106.91%

137.02%

100.00%
100.00%
100.00%
100.00%
100.00%

124.61%
79.25%
112.44%
115.48%
110.66%

146.19%
99.59%
179.53%
184.38%
176.67%

7,700.00
1,711.00
34,433.00
12,740.00
21,693.00

20X1

9,595.00
1,356.00
38,717.00
14,712.00
24,005.00

20X2

11,257.00
1,704.00
61,816.00
23,490.00
38,326.00