[2-B] Comparative balance sheet
— Previous and current year —
Quarterly panoramic overview of the balance in percentage (%)
This report, by its design in percentage and quarterly shape, allows us to be even more objective in the tendencies' analysis of the accounts of the Income statement, for while they might had varied considerably in currency, in percentage their behaviour can be more conservative.
Operating working capital = (Cash & equivalents + Inventories - Accounts payable)
In the final row, we can see the Operating working capital in percentage of the Total assets. This index, the lower the better, for less money is needed for operating.