[1-B] Analysis of the Consolidated balance sheet
— Current year—
Currency unit at current value
—Captured data—
Panoramic overview of the Consolidated balance sheet of the current year at current value. In an inflationary process, the numbers represented in this table are of little use in decision making. Nevertheless, it's always better to have an outlook of several months instead of one of a single month.
If we put one in front of the other, the table [0-B] (corresponding to the previous year) and this one [1-B] allow by their design to appreciate a 24-month joint scenario, which makes easier the evaluation of negative and positive tendencies in the different accounts that make up the Balance Sheet.
Verification
At the end of the report, it is indicated whether the data captured in the Income statement 'matches' the data captured in the Consolidated balance sheet with an (Ok), thus making easier the correct input of the information.
Working capital
A row is shown with the corresponding calculation of the Operating working capital over sales showing the alarms that belong to the: Max= maximum and the Min=minimum.
To the traditional Operating working capital, the Cash & equivalents is substracted as a way to obtain an index that shows in which proportion the operation of the company is being financed, calculated in days of sales. The ideal is a downward trend.
Additionals to the Cash Flow
Lastly, a table is shown in which every month it is possible to capture the additional data for the analysis of the Cash Flow.