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Balance Sheet and Income Statement Analysis

Enter two years of statements

Use the same units for both years (dollars, or thousands of dollars). Blank lines count as 0. Subtotals are calculated for you.

Balance sheet (end of year)

Line itemPrior yearCurrent year
Assets
Cash and equivalents
$
$
Accounts receivable
$
$
Inventory
$
$
Other current assets
$
$
Total current assets––
Property, plant and equipment (net)
$
$
Other long-term assets
$
$
Total assets––
Liabilities
Accounts payable
$
$
Short-term debt
$
$
Other current liabilities
$
$
Long-term debt
$
$
Other long-term liabilities
$
$
Total liabilities––
Shareholders' equity (assets minus liabilities)––

Income statement (full year)

Line itemPrior yearCurrent year
Revenue
$
$
Cost of goods sold
$
$
Selling, general and administrative
$
$
Depreciation and amortization
$
$
Interest expense
$
$
Other income (expense)
$
$
Income taxes
$
$
Net income––

Other income and income taxes can be negative (an other loss or a tax benefit).

Year-over-year summary

Revenue growth

–

Net income change

–

Total assets change

–

Equity change

–

Common-size measurePrior yearCurrent year
Gross profit, % of revenue––
Operating income, % of revenue––
Net income, % of revenue––
Total liabilities, % of assets––

Common-size balance sheet

Each line as a percentage of total assets, with the change from the prior year.

Line itemPrior year% of assetsCurrent year% of assetsChange% change

Common-size income statement

Each line as a percentage of revenue, with the change from the prior year. Costs are shown as positive amounts.

Line itemPrior year% of revenueCurrent year% of revenueChange% change

Results are estimates for educational purposes and are not financial, tax or legal advice.

Enter two years of financial statements to see each line as a share of total assets or revenue, and how every line changed from one year to the next. The profit margin calculator is free to use with no sign-up, and works on desktop and mobile.