Rating
ACCOUNTING ANALYSIS
Accounting Analysis
Accounting Analysis
CONSOLIDATED WORKSHEET
Eliminations/Adjustments
Account
H Ltd
D Ltd
S Ltd
Debit (000)
Credit (000)
Income Statement
Sales revenue
30,000,000
16,000,000
14,000,000
53,110
Cost of goods sold
24,400,000
13,040,000
11,600,000
43,298
Gross Profit
5,600,000
2,960,000
2,400,000
9,813
618-50
Dividend revenue
618,000
0
0
568
Gain on sale of property
80,000
80
Other revenue
600,000
600
6,898,000
2,960,000
2,400,000
Less Other expenses
Selling expenses
565,000
278,000
89,000
932
Marketing expenses
135,000
254,000
184,000
573
Occupancy expenses
186,000
201,000
134,000
521
Administrative expenses
167,000
123,000
98,000
388
Operating expenses
1,690,000
831,000
417,000
Finance costs
259,000
247,000
126,000
8,647
Depreciation expense
520,000
200,000
72,000
824
(520+200+72+32)
Impairment ...