Scribd
Upload
197 views

Balance Sheet Horizontal Analysis Template

This document presents a horizontal analysis of the comparative balance sheets for years ending March 31, 2017 and 2016 for a company. It shows increases in current assets such as cash, accounts receivable, inventory, and prepaid expenses compared to the previous year. Fixed assets and total assets also increased significantly from the prior year. Liabilities grew moderately, with increases in current liabilities like accounts payable and short-term borrowings. Stockholder's equity rose as well, with higher common stock and retained earnings. Overall, total liabilities and stockholder's equity increased by over 15% from the prior year.

Uploaded by

Arif Rahman
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
197 views

Balance Sheet Horizontal Analysis Template

This document presents a horizontal analysis of the comparative balance sheets for years ending March 31, 2017 and 2016 for a company. It shows increases in current assets such as cash, accounts receivable, inventory, and prepaid expenses compared to the previous year. Fixed assets and total assets also increased significantly from the prior year. Liabilities grew moderately, with increases in current liabilities like accounts payable and short-term borrowings. Stockholder's equity rose as well, with higher common stock and retained earnings. Overall, total liabilities and stockholder's equity increased by over 15% from the prior year.

Uploaded by

Arif Rahman
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
You are on page 1/ 2

ExcelDataPro.

com
Horizontal Ananlysis of Comparitive Balance Sheets
For Years Ended March 31, 2017 and 2016
2017 2016 Horizontal Variance
Description
Amount Amount Amount Percentage
Assets
Cash ₹ 330,000 ₹ 280,000 50,000 17.9%
Securities ₹ 200,000 ₹ 220,000 (20,000) -9.1%
Accounts Receivable - AR ₹ 50,000 ₹ 30,000 20,000 66.7%
Notes ₹ 500,000 ₹ 560,000 (60,000) -10.7%
Stock/Inventory ₹ 700,000 ₹ 430,000 270,000 62.8%
Prepaid Expenses ₹ 60,000 ₹ 40,000 20,000 50.0%
Current Assets ₹ 1,840,000 ₹ 1,560,000 280,000 17.9%
Fixed Assets (Property, Plant, Equipment ₹ 4,100,000 ₹ 3,100,000 1,000,000 32.3%
Total Assets ₹ 5,940,000 ₹ 4,660,000 1,280,000 27.5%

Liabilities and Stockholder's Equity


Liabilities
Accounts Payable - AP ₹ 410,000 ₹ 380,000 30,000.00 7.9%
Staff Salaries ₹ 50,000 ₹ 35,000 15,000.00 42.9%
Accrued Liabilities ₹ 12,000 ₹ 15,000 (3,000.00) -20.0%
Short -term borrowings ₹ 123,000 ₹ 86,500 36,500.00 42.2%
Taxes ₹ 40,000 ₹ 20,000 20,000.00 100.0%
Current Liabilities ₹ 635,000 ₹ 536,500 98,500.00 18.4%
Loans ₹ 300,000 ₹ 250,000 50,000.00 20.0%
Other long terms debt ₹ 142,000 ₹ 186,000 (44,000.00) -23.7%
Total Liabilities ₹ 1,077,000 ₹ 972,500 104,500.00 10.7%

Stockholder's Equity
Preferred Stock ₹ 400,000 ₹ 400,000 ₹ - 0.0%
Common Stock ₹ 1,750,000 ₹ 1,450,000 ₹ 300,000 20.7%
Retained Earnings ₹ 1,620,000 ₹ 1,370,000 ₹ 250,000 18.2%
Total Stockholder's Equity ₹ 3,770,000 ₹ 3,220,000 ₹ 550,000 17.1%

Total Liabilities and Stockholder's Equity ₹ 4,847,000 ₹ 4,192,500 ₹ 654,500 15.6%


Important Formulas

Variance Formula
Current Year Amount - Past Year Amount

Percentage Formula
Variance / Last year Amount

You might also like