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.

 31/12/2022 31/12/2021 Increase or Decrease ($) Increase or Decrease (%) Cash

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