U-BIX CORPORATION

COMMON SIZE STATEMENT

STATEMENT OF FINANCIAL POSITION
DECEMBER 31

ASSETS
Current Assets
Cash and Cash Equivalents
Receivables
Inventories
Other Current Assets
Total Current Assets
Noncurrent Assets
Investments in subsidiaries
Available-for-sale financial
assets
Equipment for lease
Property and equipment
Investment property
Deferred tax assets
Other noncurrent assets
Total Noncurrent Assets
TOTAL ASSETS
LIABILITIES AND
EQUITY
Current Liabilities
Loans payable
Trust receipts payable
Trade and other payables
Current portion of longterm debt
Income tax payable
Total Current Liabilities
Noncurrent Liabilities
Long-term debt
Total Noncurrent
Liabilities
TOTAL LIABILITIES
Equity
Capital Stock
Additional paid-in capital
Retained earnings
Unrealized gains on
available-for-sale financial
assets
TOTAL EQUITY
TOTAL LIABILITIES
AND EQUITY

2007

2008

2009

2010

2011

5.73%
39.12%
30.47%
0.97
66.13%

4.26%
39.28%
27.16%
00.48
69.10%

3.13%
35.55%
30.11%
1.22%
73.75%

3.40%
35.29%
27.31%
2.84%
71.01%

3.72%
39.12%
25.88%
1.24%
69.58%

5.40%

5.52%

5.92%

7.12%

7.89%

2.92%
9.83%
6.31%
0
0.64%
1.28%
33.87%
100%

2.76%
12.02%
6.36%
0
0.36%
1.72%
30.91%
100%

2.23%
9.65%
6.55%
0
0.39%
1.77%
26.25%
100%

0%
14.78%
6.93%
0
0.51%
1.8%
28.99%
100%

0%
16.41%
7.65%
3.67%
0.59%
1.71%
30.52%
100%

25.32
11.99%
21.85%

20.25%
11.68%
23.48%

15.82%
5.6%
28.76%

13.09%
11.78%
20.27%

8.22%
6.21%
22.68%

0.28%

0.77%

0.60%

0.28%

0
59.43%

0.38%
56.56%

0
50.83%

0
41.89%

0.06%
37.17%

0.003%

0.003%

0.003%

0.003%

59.78%

56.56%

51.10%

41.89%

37.17%

23.07%
0.0006%
15.83%

22.19%
0.0006%
19.48%

23.05%
0.0006%
25.55%

24.76%
0.00007%
31.60%

34.57%
0.00007%
26.33%

1.32%

0.009%

03.29%

1.74%

1.92%

40.22%

42.61%

48.90%

58.11%

62.83%

100%

100%

100%

100%

100%

U-BIX CORPORATION
COMMON SIZE STATEMENT
STATEMENT OF INCOME AND EXPENSES
DECEMBER 31
2007

2008

2009

2010

2011

100%

100%

100%

100%

100%

Cost of sales and services

60.32%

61%

62.76%

63.12%

63.53%

Gross Profit

39.68%

39%

37.24%

36.88%

36.47%

Operating Expenses

28.33%

27.30%

26.66%

26.08%

25.20%

2.88%

2.18%

1.50%

0.99%

Other Expenses
Income before income
tax
Income tax expense

2.66%

0.01%

0.03%

0.37%

0.38%

8.69%

8.81%

8.37%

8.93%

9.90%

3.03%

3.34%

2.49%

2.70%

2.96%

NET INCOME

5.67%

5.47%

5.88%

6.23%

6.93%

Other comprehensive
income

0.43%

0.43%

0.26%

TOTAL
COMPREHENSIVE
INCOME

5.67%

5.47%

6.31%

6.66%

7.19%

Revenues

Interest Expense

Note ni Sir:
Balance Sheet Common Size Statement
To do this. Discuss per year. Current asset, which account has the highest portion, second, third, etc and least
portion what is the implication for this the same on non-current assets then describe the composition of both
current and non-current assets.
Then do the same with current liabilities, non-current liabilities, equity..then describe the composition of current,
non-current liabilities, and equity then describe the composition of assets = liabilities + equity. Do the same of
other years if you have done it this will be the time for you to compare by years (which is asked for in the
horizontal analysis)
Income Statement Common Statement
In doing this, per year. Describe the composition of revenue and the COS in the gross profit.then the gross
profit
and
admin
expenses,
etc.
in
the
EBIT and lastly the composition of EBIT and taxes on the net income Do this for all the years now, if you
really want to compare among year you can do it last (which is asked for in your horizontal analysis)