Question: 31/12/2022 31/12/2021 Increase or Decrease ($) Increase or Decrease (%) Cash on Hand 17901 5675 12226 215.44% Receivables 20456 18419 2037 11.06% Inventory 8247 6795
| 31/12/2022 | 31/12/2021 | Increase or Decrease ($) | Increase or Decrease (%) | |
| Cash on Hand | 17901 | 5675 | 12226 | 215.44% |
| Receivables | 20456 | 18419 | 2037 | 11.06% |
| Inventory | 8247 | 6795 | 1452 | 21.37% |
| Prepaid Expenses | 3739 | 2849 | 890 | 31.24% |
| Other Current Assets | - | - | - | - |
| Total Current assets | 50343 | 33738 | 16605 | 49.22% |
| Property, plant and Equipment | 143591 | 146961 | -3370 | -2.29% |
| Long-term Investments | 45238 | 40696 | 4542 | 11.16% |
| Goodwill and Intangible assets | 4722 | 4385 | 337 | 7.69% |
| Other Long-term Assets | 436 | 768 | -332 | -43.23% |
| Total Long-term Assets | 207366 | 205797 | 1569 | 0.76% |
| Total Assets | 257709 | 239535 | 18174 | 7.59% |
| Total Current Liabilities | 34208 | 26791 | 7417 | 27.68% |
| Long Term Debt | 21375 | 31113 | -9738 | -31.30% |
| Other Non-Current Liabilities | - | - | - | - |
| Total Long Term Liabilities | 63259 | 72804 | -9545 | -13.11% |
| Total Liabilities | 97467 | 99595 | -2128 | -2.14% |
| Common Stock Net | 1832 | 1832 | 0 | 0.00% |
| Retained Earnings (Acc. Deficit) | 190024 | 165546 | 24478 | 14.79% |
| Comprehensive Income | -2798 | -3889 | 1091 | -28.05% |
| Other ShareHolders Equity | - | - | - | - |
| ShareHolders Equity | 160242 | 139940 | 20302 | 14.51% |
| Total Liabilities & ShareHolders Equity | 257709 | 239535 | 18174 | 7.59% |
Following this horizontal analysis on top, keep the same numbers but follow the exemple of the table below (Sales, COGS, Gross Margin) and give an explaination about the horizontal analysis.

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