On this page
Scale the complete asset components
| Component | Amount | Share of total assets |
|---|---|---|
| Cash | 60 | 6.6667% |
| Receivables | 140 | 15.5556% |
| Inventory | 100 | 11.1111% |
| Net PPE | 420 | 46.6667% |
| Goodwill and intangibles | 130 | 14.4444% |
| Other non-current assets | 50 | 5.5556% |
| Total | 900 | 100% before displayed rounding |
Reconcile liabilities and equity separately
Liabilities are 420 and equity is 480. Their shares are approximately 46.6667% and 53.3333%, summing to 100% before rounding. These are another view of financing the same asset base, not extra asset components.
Check the current-asset subtotal without adding it twice
Cash, receivables and inventory sum to current assets of 300, or one-third of the asset base. The total-assets check includes either the three components or the 300 subtotal. Including both would overstate assets by 300.
Use the shares to formulate further questions
The statement describes recognised composition. Collection speed, asset sale values and the cause of a changing intangible share require additional information. Compare those questions with the right denominator rather than extracting them from an asset percentage alone.