Horizontal and Vertical Analysis of Profit and Loss Statement Horizontal Analysis 2009 2008 Net sales Cost of sales Gross profit Other operating Income Other operating expenses profit before Interest & taxation Finance costs profit before taxation Taxation Profit after taxation Vertical Analysis 2009 Horizontal Analysis 2008 2007 Vertical Analysis 2009 2008 ASSETS Non-current assets Fixed assets Long-term loans Long-term deposits long term investment long term receivables Deferred Tax Asset Current assets Trade debts loans and advances Short-term prepayments Accrued financial income
Horizontal and Vertical Analysis of Profit and Loss Statement Horizontal Analysis 2009 2008 Net sales Cost of sales Gross profit Other operating Income Other operating expenses profit before Interest & taxation Finance costs profit before taxation Taxation Profit after taxation Vertical Analysis 2009 Horizontal Analysis 2008 2007 Vertical Analysis 2009 2008 ASSETS Non-current assets Fixed assets Long-term loans Long-term deposits long term investment long term receivables Deferred Tax Asset Current assets Trade debts loans and advances Short-term prepayments Accrued financial income
Horizontal and Vertical Analysis of Profit and Loss Statement Horizontal Analysis 2009 2008 Net sales Cost of sales Gross profit Other operating Income Other operating expenses profit before Interest & taxation Finance costs profit before taxation Taxation Profit after taxation Vertical Analysis 2009 Horizontal Analysis 2008 2007 Vertical Analysis 2009 2008 ASSETS Non-current assets Fixed assets Long-term loans Long-term deposits long term investment long term receivables Deferred Tax Asset Current assets Trade debts loans and advances Short-term prepayments Accrued financial income