COMMON-SIZE COMPARATIVE STATEMENT OF FINANCIAL POSITION DECEMBER 31, 2024 AND 2025 COMMON SIZE PERCENTAGE 2025 2024 Assets Current Assets Cash & Cash Equivalent 10.53 10.50 Trade & Other Receivables...

What does the vertical analysis reveal on ABC Corporation in terms of Statement of Financial Position

Extracted text: COMMON-SIZE COMPARATIVE STATEMENT OF FINANCIAL POSITION DECEMBER 31, 2024 AND 2025 COMMON SIZE PERCENTAGE 2025 2024 Assets Current Assets Cash & Cash Equivalent 10.53 10.50 Trade & Other Receivables 32.31 28.71 Inventory 33.02 30.80 Prepaid Expense 10.02 11.88 Total Current Assets 85.87 81.99 Noncurrent Asseta Property, Plant & Equipment Intangibles 13.39 17.23 0.74 0.78 Total Noncurrent Assets 14.13 18.01 TOTAL ASSETS 100.00 100.00 LIABILITIES AND SHAREHOLDER'S EQUITY Current Liabilities Trade & Other Payables 23.47 21.60 Unearned Revenues 10.60 8.53 Notes Payable- Current 4.44 4.66 Total Current Liabilities 38.51 34.79 Noncurrent Liabilities Notes Payable - noncurrent 20.55 26.23 Total Liabilities 59.06 61.02 Shareholders' Equity Preference Shares P100 par 10.35 10.87 Ordinary Shares, P1 par Premium on Ordinary Shares Total Paid-in-Capital 1.48 1.55 13.31 13.97 25.15 26.39 Retained Earnings Total Shareholder's Equity 15.79 12.59 40.94 38.98 TOTAL LIABILITIES & SHAREWHOLDERS' EQUITY 100.00 100.00