Table 4.
Common size balance sheet by size class.
| Micro | Small | Medium | Large | |
|---|---|---|---|---|
| Asset categories as a % of total assets | ||||
| Current Assets | ||||
| Other Current Assets (OCAS) | 29.02 | 20.52 | 19.06 | 21.46 |
| Debtors (DEBT) | 22.46 | 24.21 | 23.48 | 17.38 |
| Inventories (STOK) | 15.66 | 18.79 | 18.56 | 13.46 |
| Total Current Assets (CUAS) | 67.13 | 63.52 | 61.11 | 52.30 |
| Fixed Assets | ||||
| Tangible Fixed Assets (TFAS) | 23.95 | 26.47 | 25.62 | 25.47 |
| Intangible Fixed Assets (IFAS) | 4.32 | 2.37 | 2.31 | 3.87 |
| Other Fixed Assets (OFAS) | 4.59 | 7.64 | 10.96 | 18.36 |
| Total Fixed Assets (FIAS) | 32.87 | 36.48 | 38.89 | 47.70 |
| Liability categories as a % of total liabilities plus shareholder funds | ||||
| Short-Term Debt | ||||
| Trade Credits (CRED) | 13.34 | 16.57 | 16.26 | 12.40 |
| Bank Loans (LOAN) | 4.44 | 8.07 | 10.63 | 9.45 |
| Other Current Liabilities (OCLI) | 23.72 | 18.65 | 15.16 | 16.08 |
| Total Current Liabilities (CULI) | 41.50 | 43.28 | 42.05 | 37.93 |
| Long-Term Liabilities | ||||
| Long-Term Debt (LTDB) | 10.37 | 11.28 | 12.03 | 14.16 |
| Other Noncurrent Liabilities (ONCL) | 4.69 | 6.31 | 5.98 | 7.26 |
| Total Noncurrent Liabilities. (NCLI) | 15.06 | 17.59 | 18.01 | 21.42 |
| Shareholder Funds (SHFD) | 43.44 | 39.12 | 39.94 | 40.65 |