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    Filinvest Land, Inc. Horizontal Analysis of Comparative Balance Sheets

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    Marcos Ballesteros
    This document contains horizontal analyses of Filinvest Land's balance sheets for years ending 2014, 2015, and 2016. Some key points: - Cash and cash equivalents increased 53% from 2014 to 2015 but decreased 30% from 2015 to 2016. - Real estate inventories increased 7% from 2014 to 2015 but decreased slightly from 2015 to 2016. - Total assets increased nearly 14% from 2014 to 2015 and increased slightly under 7% from 2015 to 2016. - Total liabilities increased over 20% from 2014 to 2015 and nearly 7% from 2015 to 2016. - Retained earnings increased nearly 17% from 2014 to 2015 and over 14% from 2015 to 2016.

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    Filinvest Land, Inc. Horizontal Analysis of Comparative Balance Sheets

    Uploaded by

    Marcos Ballesteros
    38 views6 pages
    This document contains horizontal analyses of Filinvest Land's balance sheets for years ending 2014, 2015, and 2016. Some key points: - Cash and cash equivalents increased 53% from 2014 to 2015 but decreased 30% from 2015 to 2016. - Real estate inventories increased 7% from 2014 to 2015 but decreased slightly from 2015 to 2016. - Total assets increased nearly 14% from 2014 to 2015 and increased slightly under 7% from 2015 to 2016. - Total liabilities increased over 20% from 2014 to 2015 and nearly 7% from 2015 to 2016. - Retained earnings increased nearly 17% from 2014 to 2015 and over 14% from 2015 to 2016.

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    tjryhrtt

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    ComparativeBalance sheet2014-2016

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    This document contains horizontal analyses of Filinvest Land's balance sheets for years ending 2014, 2015, and 2016. Some key points: - Cash and cash equivalents increased 53% from 2014 to 2015 but decreased 30% from 2015 to 2016. - Real estate inventories increased 7% from 2014 to 2015 but decreased slightly from 2015 to 2016. - Total assets increased nearly 14% from 2014 to 2015 and increased slightly under 7% from 2015 to 2016. - Total liabilities increased over 20% from 2014 to 2015 and nearly 7% from 2015 to 2016. - Retained earnings increased nearly 17% from 2014 to 2015 and over 14% from 2015 to 2016.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    38 views6 pages

    Filinvest Land, Inc. Horizontal Analysis of Comparative Balance Sheets

    Uploaded by

    Marcos Ballesteros
    This document contains horizontal analyses of Filinvest Land's balance sheets for years ending 2014, 2015, and 2016. Some key points: - Cash and cash equivalents increased 53% from 2014 to 2015 but decreased 30% from 2015 to 2016. - Real estate inventories increased 7% from 2014 to 2015 but decreased slightly from 2015 to 2016. - Total assets increased nearly 14% from 2014 to 2015 and increased slightly under 7% from 2015 to 2016. - Total liabilities increased over 20% from 2014 to 2015 and nearly 7% from 2015 to 2016. - Retained earnings increased nearly 17% from 2014 to 2015 and over 14% from 2015 to 2016.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 6

    Filinvest Land,

    Horizontal Analysis of Compara


    For Years Ended December 31, 2

    2014
    ASSETS
    Cash and cash equivalents P4,308,665
    Contracts and receivables 16,972,347
    Due from related parties 255,097
    Other receivables 3,506,176
    Financial Assets at Fair Value through other
    comprehensive income 23,939
    Real Estate Inventories 24,215,525
    Land and Land Development 17,388,474
    Investment in an associate 3,971,369
    Investment properties 26,311,332
    Property and equipment 1,352,194
    Deferred Income Tax assets- net 8,495
    Goodwill 4,567,242
    Other Assets 3,638,981
    TOTAL ASSETS P106,519,836

    LIABILITIES AND EQUITY


    Liabilities
    Accounts Payable and Accrued Expenses P10,894,322
    Loans Payable 16,519,797
    Bonds payable 23,786,796
    Income tax payable 121,961
    Due to related parties 289,745
    Retirement Liabilities 264,380
    Deferred Income Tax Liabilities 2,533,782
    Total Liabilities 54,410,783

    Equity
    Common stock 24,470,708
    Preferred stock 80,000
    Additional paid-in capital 5,612,321
    Treasury Stock -221,041
    Retained Earnings 21,775,140
    Revaluation reserved on financial assets at fair value
    through other comprehensive income -2,619
    Remeasurement losses on retirement plan- net of tax -115,242
    Share in other components of equity of an associate 361,794
    Equity attributable to equity holders of the parent 51,961,061
    Non-controlling assets 147,992
    Total Equity 52,109,053
    TOTAL LIABILITIES AND EQUITY P106,519,836
    Filinvest Land, Inc.
    zontal Analysis of Comparative Balance sheets
    r Years Ended December 31, 2014, 2015 and 2016
    2015 vs 2014
    2015 Amount Percent 2016

    P6,596,380 2,287,715 53% P4,873,025


    19,455,271 2,482,924 14.60% 21,785,580
    442,164 187,067 73.30% 0
    3,620,650 114,474 3% 3,445,084

    18,665 -5,274 22% 15,670


    26,000,524 1,784,999 7% 25,905,712
    17,743,353 354,879 2% 17,594,754
    4,141,165 169,796 4% 4,046,789
    31,981,021 5,669,689 22% 37,964,948
    1,356,668 4,474 0.30% 2,645,084
    12,677 4,182 49% 23,714
    4,567,242 0 0 4,567,242
    5,397,264 1,758,283 48% 6,557,630
    P121,333,044 14,813,208 13.90% P129,425,232

    P13,700,190 P2,805,868 25.75% P11,504,669


    15,946,927 -572,870 -3.40% 24,456,598
    31,749,909 7,963,113 33% 28,796,051
    33,220 -88,741 -72.76% 48,063
    342,885 53,140 18.30% 243,736
    321,939 57,559 21.70% 447,475
    3,402,840 869,058 34.29% 4,516,003
    65,497,910 11,087,127 20.30% 70,012,595

    24,470,708 0 0 24,470,708
    80,000 0 0 80,000
    5,612,321 0 0 5,612,321
    -221,041 0 0 -221,041
    25,421,578 3,646,438 16.74% 29,015,356

    -2,619 0 0 -2,619
    -123,348 -8,106 7% -158,973
    361,794 0 0 361,794
    55,600,393 3,639,332 7% 59,157,546
    234,741 86,749 58.60% 255,091
    55,835,134 3,726,081 7% 59,412,637
    P121,333,044 P14,813,208 13.90% P129,425,232
    2016 vs 2015
    amount percent

    -1,723,355 0
    2,330,309 11.90%
    -442,164 -1%
    -175,566 -48%
    0 0
    -2,995 -16%
    -94,812 -0.30%
    -148,599 -0.80%
    -94,376 -2.20%
    5,983,927 18.70%
    1,288,416 94%
    11,037 87%
    0 0
    1,160,366 21%
    P8,092,188 0.60%

    -2,195,521 -16%
    8,509,671 53%
    -2,953,858 -93%
    14,843 44%
    -99,149 -28.90%
    125,536 38%
    1,113,163 32.71%
    4,514,685 6.80%

    0 0
    0 0
    0 0
    0 0
    3,593,778 14.13%

    0 0
    -35,625 28.88%
    0 0
    3,557,153 6.30%
    20,350 8.60%
    3,577,503 6.40%
    P8,092,188 6.60%

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