Question

1. Develop a percentage change trend analysis for each of the three years.  Results must be entered in schedule below.
2. Make at least one observation that is revealed by information provided in the analysis.

	2011	2012	2013
Historical Data
Inventory	16,500	16,300	16,200
Property Plant & Equipment	82,500	84,000	80,100
Current Liabilities	35,000	32,500	31,800
Sales	150,000	135,000	128,000
Cost of Goods Sold	86,000	75,000	70,000
Operating Expenses	52,000	57,000	50,000
Net Income (loss)	12,000	3,000	8000
Trend Percentages
Inventory
Property Plant & Equipment
Current Liabilities
Sales
Cost of Goods Sold
Operating Expenses
Net Income (loss)

Answer 1

a)A percentage change trend analysis for each of the three year is as follows:

	2011	2012	2013
Inventory	16,500	16,300	16,200
Property,Plant and Equipment	82,500	84,000	80,100
Current Liability	35,000	32,500	31,800
Sale	150,000	135,000	128,000
Cost of Goods Sold	86,000	75,000	70,000
Operating Expenses	52,000	57,000	50,000
Net Income(Loss)	12,000	3,000	8,000
Trend Percentage	%	%	%
Inventory	100%	98.79%	98.18%
Property,Plant and Equipment	100%	101.82%	97.09%
Current Liability	100%	92.86%	90.86%
Sale	100%	90%	85.33%
Cost of Goods Sold	100%	87.21%	81.40%
Operating Expenses	100%	109.62%	96.15%
Net Income(Loss)	100%	25%	66.67%

b)1)Net sale of the company is reducing over the years but net income decreased sharply then recovered.

2)Inventory and current liability is decreasing but on the same time the value of Property,Plant and Equipment is fluctuating.