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ENGRO FOOD
INCOME STATEMENT
Discription 2011 2012 2013 2014
HORIZENTAL ANALY
change in # change in % change in # change in %
ASSETS 2012-2011 in 2012 2013-2011 in 2013
Non Current Assets
Property, plant 1,342,653 14% 4,894,182 51%
Biological Assets 171,636 35% 219,647 44%
Intangible Assets -29,029 -22% 470,121 352%
Long-term Deposit 57,650 238% 68,920 285%
Compensation Balance 883,018 #DIV/0! 168,865 #DIV/0!
0 #DIV/0! 0 #DIV/0!
Total Non Current Assets 2,405,938 23% 5,821,744 57%
Current Assets 0 #DIV/0! 0 #DIV/0!
Store Tools 103,995 18% 167,859 29%
Stock in Trade 856,989 32% 561,574 21%
Trade Debt 61,953 71% 158,646 182%
Advance Payments -4,303 -2% -79,348 -30%
Net sale
Cost og good sold 78% 74% 79% 81%
Gross profit 117% 26% 21% 12%
Distribution and Marketi 12% 12% 12% 12%
Administrative expenses 2% 2% 3% 3%
Other operating expenses 1% 1% 0% 0%
Other income 1% 1% 1% 1%
Operating Profit 8% 12% 1% 5%
Other expenses 2% 2%
Finance cost 4% 2% 2% 3%
Profit Befor Taxation 5% 10% 1% 1%
Taxation 2% 3% 1% 1%
Profit For the year 3% 6% 1% 2%
Earning per share-Basic an 0.22% 3.43% 0.28% 1.16%
COMMON SIZE
ASSETS
Compensation Balance 4% 1% 0%
Current Assets
Store Tools 3% 3% 3% 3%
Advance Payments 2% 1% 1% 0%
Compensation Expense 0% 2% 1% 0%
Taxes 0% 2% 7%
Investments 8% 12% 1% 0%
Cash 2% 2% 2% 1%
Total Current Assets 38 43% 32% 39%
140%
120%
100%
80%
60%
40%
20%
0%
30%
20%
10%
0%
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
0%
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ASSIGNMENT TOPIC
Financial Statements Analysis
Credit Assignment
By
Obligation lease
finance
-1,294,000 -100% -6 0% -2,590 -100%
-153,622 -44% Trade payable 24,287 1% 1,070,669 46%
3,116,413 49% Dividend -27,966 -100% 201,346 720%
Accrued
7,701,126 46% interest long term -65,879 -18% -138,840 -38%
Accrued
interest short term -13,661 -68% -9,892 -49%
Short-term
finance -166,861 -66% -38,845 -15%
Total Current
Liability 961,739 28% 1,425,061 41%
Total Liability 5,549,501 33% 7,701,126 46%
8% 12% 1% 5%
2% 2%
4% 2% 2% 3%
5% 10% 1% 1%
2% 3% 1% 1%
3% 6% 1% 2%
0.22 3.43 0.28 1.16
3% 3% 3% 3%
16% 16% 12% 15%
1% 1% 1% 0%
2% 1% 1% 0%
7% 6% 9% 12%
0% 2% 1% 0%
0% 2% 7%
8% 12% 1% 0%
2% 2% 2% 1%
38% 43% 32% 39%
16,639,184 22,188,685 25,694,714 24,340,310
3% 8% 4% 6%
0% 0%
14% 11% 14% 13%
0% 1% 0%
2% 1% 1% 1%
0% 0% 0% 0%
2% 0% 1% 9%
Finance lease 0%
Taxation 2% 7% 6% 5%
Pension share 0%
Deferred
income 7% 0% 0%
Total Non
Current
Liability 36% 35% 36% 26%
Long-term
finance 3% 8% 4% 6%
Obligation
lease finance
0% 0%
Accrued
interest long
term 2% 1% 1% 1%
Accrued
interest short
term 0% 0% 0% 0%
Short-term
finance 2% 0% 1% 9%
Total Current
Liability 21% 20% 20% 29%
TATEMENT
2011
Movin
2012
Movin
2013
Movin
2014
Movin
NCE SHEET
rage (2011)
rage (2012)
rage (2011)
rage (2012)
rage (2013)
rage (2014)
OF BALANCE SHEET
AND EQUITITY
ty ce e n ar
e e nt nc
e
nc
e e nd rm nt
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te rt e Cu
m n ce Ta io
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o
T ia b Lo tio A te A ter c
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ty ce e e e nt ce ce le t
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To i a bi Lon o c
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L ati in
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O
change in change in %
2014-2011in 2014
148,072 2%
865,354 #DIV/0!
-322,442 -45%
-17,537 96%
964,951 -100%
-35,715 #DIV/0!
4,340,845 60%
#VALUE! #VALUE!
-133,007 -2%
-2,589 -100%
879,627 287%
-1,870 -100%
2,516 #DIV/0!
742,677 13%
#VALUE! #VALUE!
1,140,597 245%
-2,590 -100%
888,191 38%
13,431 48%
-174,124 -47%
40,863 202%
2,079,643 824%
3,977,008 114%
9,060,530 54%
2011
Moving average (2011)
2012
Moving average (2012)
2013
Moving average (2013)
2014
Moving average (2014)