MALAYA COMPANY

Statement of Financial Position

For the Fiscal Year Ended June 30, 2016
ASSETS
Note
Current Assets:
(1)
Cash and Cash Equi
(2)
Financial Assets at
Financial Assets through OCI
(3)
Trade and Other Re
(4)
Inventories
(5)
Other Current Asse
Total Current Assets
Noncurrent Assets:
(6)
Property, Plant a
Investment in Associate
Invesment in Prope
(7)
Other Noncurrent
(8)
Total Noncurrent Assets
Total Assets

1,228,678.75
970,000.00
89,000.00
1,773,787.13
806,700.00
100,562.99

10,640,000.00
27,437.50
2,488,000.00
1,822,398.72
14,977,836.22
19,946,565.09

LIABILITIES AND SHAREHOLDERS' EQUITY

Current Liabilities:
(9)
Trade and Other P
5,463,222.90
Total Current Liabilities
Noncurrent Liabilities:
Loans Payable
(10)
1,317,886.35
Bonds Payable
(11)
1,251,989.50
Total Noncurrent Liabilities
Total Shareholders' Equity
Total Liabilities and Shareholders' Equity

4,968,728.87

5,463,222.90

2,569,875.85

11,913,466.34
19,946,565.09

Vertical Analysis

6.16%
4.86%
0.45%
8.89%
4.04%
0.50%
25% Total Current Assets is only 25% of the total Assets.
53.34%
0.14%
12.47%
9.14%
75% Total NonCurrent Assets is 75% of the total Assets.
100%

27.39%

27% Total Current Liabilities is only 27% of the Total Liabilities and Sh
6.61%
6.28%

13% Total NonCurrent Liabilities is 13% of the Total Liabilities and Sha

60% Total Shareholders' Equity is 60% of the Total Liabilities and Sha
100%

al Liabilities and Shareholders' Equity.

Sta
F

al Liabilities and Shareholders' Equity.

Liabilities and Shareholders' Equity.

MALAYA COMPANY
Income Statement
For the Fiscal Year Ended June 30 ,2016

Sales
Cost of Sales
Gross Income
Other Income
Less: Expenses
Interest Expense
Utilities Expense
Supplies Expense
Salaries Expense
Depreciation Expense
Donation Expense
Taxes and Licenses
Losses
Bad Debts Expense
Rent Expense
Other Charges
Net Income Before Income Tax
Income Tax Expense
Net Income After Tax

MALAYA COMPANY
Statement of Other Comprehensive Incom
For the Fiscal Year Ended June 30 ,2016
Net Income
Other Comprehensive Income
Unrealized Gains from Forward Contract designated as Cash Flow Hedge
Unrealized Loss from Investment in Securities
FVTOCI
Revaluation Surplus- Machineries
Total Other Comprehensive Income

MALAYA COMPANY
Statement of Retained Earnings

For the Fiscal Year Ended June 30 ,2016

Retained earnings, Beginning
Correction of prior year underdepreciation
Correction of error of recording Loans payable
Overstatement of doubtful expense
Piecemeal realization of revaluation surplus
Correction in recording the beg. allowance of dounful accounts
Correction of understatement of cash
Correction of error of allocation of Inventory
Recognition of Donation
Correction of error of liabilities
Correction of error of payment of income tax
Corrected beginning balance
Net income for the period
Share Dividend
Cash Dividend
Retained Earnings, End

MALAY

Statement of
For the Fiscal Yea

Beginning Balance
Correction of prior year underdepreciation
Correction of error of recording Loans payable
Overstatement of doubtful expense
Correction in recording the beg. balance of doubtful accounts
Piecemeal realization of revaluation surplus
Corrrction of understatement of cash
Correction of error of allocation of Inventory
Corrrction of error of liabulities
Recognition of Donation
Correction of error of payment of income tax

Issuance of Convertible bonds at 130% with conversion privilege, 110% without

Conversion of 600 bonds at P42, bonds selling at 127%

Issuance of 25000 shares at P4, par P10

Comprehensive Income:
Net income
Other Comprehensive Income
Share dividend
Cash dividend
Balance, Ending

AYA COMPANY

me Statement
ear Ended June 30 ,2016
Notes
(12)
(13)

6,076,785.72
(
3,042,000.00 )
3,034,785.72
839,312.50

(14)

(15)
(16)

402,079.27
113,000.00
260,000.00
601,677.00
905,000.00
240,000.00
537,684.08
207,000.00
14,175.00
420,000.00
110,923.96

3,811,539.31
62,558.91
18,767.67

43,791.24

AYA COMPANY
her Comprehensive Income
ear Ended June 30 ,2016

AYA COMPANY
of Retained Earnings

43,791.24

25,000.00

(11,000.00)
1,293,461.44

1,307,461.44
1,351,252.68

ear Ended June 30 ,2016

3,876,200.00
(798,878.11)
500,000.00
5,825.00
90,416.67
35,000.00
125,000.00
25,800.00
(240,000.00)
28,044.15
407,533.75
4,054,941.46
43,791.24
(240,000.00)
(250,000.00)
3,608,732.70

Vertical Analysis
19.43%
-4.01%
2.51%
0.03%
0.45%
0.18%
0.63%
0.13%
-1.20%
0.14%
2.04%
20.33%
0.22%
-1.20%
-1.25%
18.09%

MALAYA COMPANY
Statement of Changes in Equity
For the Fiscal Year Ended June 30 ,2016

Share Capital
Reserves
3,504,800.00 2,426,000.00

200,000.00

ithout
(24,000.00)

(120,000.00)
690,472.20

160,000.00

160,000.00

1,307,461.44

3,640,800.00 4,663,933.64

Vertical Analysis

6.62%
1.86%
4.28%
9.90%
14.89%
3.95%
8.85%
3.41%
0.23%
6.91%
1.83%

100%
50.06%
49.94%
13.81%

62.72%
1.03%
0.31%
0.72%

Gross income is 49.94% of the Net s

Expenses is 62.72% of the Net sales

Net Income is only 72% of the Net S

Vertical Analysis
0.72%
0.41%

-0.18%
21.29%
22.24%

Total Other Comprehensive Income is 22.4% of the Net Sales.

Total Retained Earnings is 18.09% of the Total Liabilities and Shareholders' Equity

Vertical Analysis
Retained
Earnings
3,876,200.00
(798,878.11)
500,000.00
5,825.00
35,000.00
90,416.67
125,000.00
25,800.00
28,044.15
(240,000.00)
407,533.75

17.57%

12.16%

1.00%
-0.12%

-0.60%
3.46%

19.43%
-4.01%
2.51%
0.03%
0.18%
0.45%
0.63%
0.13%
0.14%
-1.20%
2.04%

0.80%

0.80%
0.22%

43,791.24
6.55%
(240,000.00)
(250,000.00)
3,608,732.70

18.25%

23.38%

-1.20%
-1.25%
18.09%

e is 49.94% of the Net sales which means almost half of the Sales.

62.72% of the Net sales.

is only 72% of the Net Sales.

22.4% of the Net Sales.

nd Shareholders' Equity

Current Ratio =

Current Asset
Curren Liability

4,968,728.87
5,463,222.90
0.91

Total Liabilities
Total Assets

8,033,098.75
19,946,565.09
0.40

Debt to Assets Ratio =

=

Debt to equity ratio =

Total liabilities
Total equity
=

Gross profit margin =

Gross profit
Net Sales

3,034,785.72
6,076,785.72
0.50

Net income
Net Sales

43,791.24
6,076,785.72
0.01

Net Profit Margin =

=

8,033,098.75
11,913,466.34
0.67

0.91 of the Current Liabilities can be paid by its Current Assets.

0.40 of the total Assets will be exhausted to its creditors.

0.67 of the total equity can be exhausted to its creditors.