Determining Negative Digits in Comparative Statement of Numericals

Introduction:
Comparative statement of numericals is a financial statement analysis tool that involves comparing financial data from different periods to identify trends, changes, and patterns. This analysis helps in evaluating the financial performance and position of a company over time. In comparative statements, the digits are usually presented as positive or negative numbers, indicating an increase or decrease in value compared to the base period.

Identifying Negative Digits:
To determine which digit is negative in a comparative statement of numericals, you need to follow these steps:

1. Understand the Format: Comparative statements are typically presented in a tabular format, with two or more columns representing different periods. The first column usually represents the base period or the reference point against which the changes are measured.

2. Look for Parentheses or Minus Sign: In comparative statements, negative digits are often indicated using parentheses or a minus sign (-). The parentheses enclose the negative value, while the minus sign is placed before the number. For example, (-10) or -10 both represent a negative value.

3. Compare Values with the Base Period: To identify negative digits, compare the values in each column with the corresponding value in the base period. If a value in a particular column is less than the corresponding value in the base period, it indicates a decrease or negative change.

4. Consider Direction of Change: In comparative statements, the direction of change is crucial in determining whether a digit is negative or positive. If the value in the current period is less than the base period, it represents a decrease and is considered negative. Conversely, if the value is greater than the base period, it represents an increase and is considered positive.

5. Focus on Key Financial Metrics: While analyzing comparative statements, it is essential to focus on key financial metrics such as revenue, expenses, net income, assets, liabilities, and equity. By identifying negative digits in these metrics, you can gain insights into the financial health and performance of a company.

Conclusion:
In comparative statements of numericals, negative digits are determined by comparing the values in each column with the corresponding values in the base period. Negative digits are usually indicated using parentheses or a minus sign. By understanding the format and direction of change, and focusing on key financial metrics, you can effectively identify negative digits and interpret their implications for a company's financial performance.

A number is positive if it is greater than zero. We check this in the expression of if.

If it is False, the number will either be zero or negative.

This is also tested in subsequent expression.

In case of odd and even A number is even if it is perfectly divisible by 2.

When the number is divided by 2, we use the remainder operator % to compute the remainder.

If the remainder is not zero, the number is odd.