Question

Is this horizontal analysis correct?

Answer 1

Under Horizontal Analysis difference of two years is taken and then that difference is divided by previous year i.e 2017gure. Change % Change Current Year 2018 (A) Prior Year 2017 (B) (A-B)= (C) (C)/(B) 31,750 9,500 16,677 17,174 20,522 10,464 13,164 16,047 (964) 3,513 54.71% -9.21% 26.69% Assets Cash and Cash Equivalents Short Term Marketable Securities Accounts Receivable,net Inventories Vendor non trade eceiables Other Current Assets Total Current Assets Long Term Marketable Securities Property ,Plant & Equipment, net Goodwill Acquired intangible assets.net Other non-current assets Total Assets 75,101 60,197 14,904 24.76% 61,797 14,548 48,866 13,350 12,931 1,198 26.46% 8.97% 11,202 162,648 8,897 131,310 2,305 31,338 25.91% 23.87%

Liabilities Accounts Payable Accrued expenses Unearned Revenue Total Current Liabilities Long Term Debt Other Long Term Liabilities Total Liabilities 38192 23663 6536 68391 23495 27213 119099 34616 18170 5097 57883 24743 20975 103601 3,576 5,493 1,439 10,508 (1,248) 6,238 15,498 10.33% 30.23% 28.23% 18.15% -5.04% 29.74% 14.96% Stockholder's Equity Preferred Stock ,$.01 Par value Common Stock $.01 Par Value Treasury Stock,at cost Additional Paid in Capital Accumulated other Comprehensive Loss Retained Earnings Total Stockholder's Equity Total Liabilites & Stockholder's Equity 5 -1837 26791 -1035 19625 43549 162648 -1837 21389 -484 8636 27709 131310 5,402 (551) 10,989 15,840 31,338 0.00% 0.00% 25.26% 113.84% 127.25% 57.17% 23.87%