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Trend Index and Horizontal Analysis Calculator

What do these figures come to once the work is shown?

Base-year index, year-over-year change and compound growth for a five-year series of balances.

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  • Nothing stored or sent
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Your figures
Example figuresIllustrative only. Type over them with your own.
Index, last year entered (base = 100)
142.00
Latest amount as a multiple of the base year, times 100
Compound annual growth rate
9.16%
Total change from base
42.00%
Drawn to one scale
Index, last year entered (base = 100)142.00
Year 2 index (base = 100)108.00
Year 3 index (base = 100)115.00
Year 4 index (base = 100)131.00
Year 5 index (base = 100)142.00
All results
MeasureResult
Index, last year entered (base = 100)142.00
Compound annual growth rate9.16%
Total change from base42.00%
Year 2 index (base = 100)108.00
Year 3 index (base = 100)115.00
Year 4 index (base = 100)131.00
Year 5 index (base = 100)142.00
Year 2 change from prior year8.00%
Year 3 change from prior year6.48%
Year 4 change from prior year13.91%
Year 5 change from prior year8.40%
How this was worked out
Work shownrecomputed as you type
Index_t = amount_t / base year amount x 100
Year-over-year change = (amount_t - amount_t-1) / amount_t-1
CAGR = (last / base)^(1 / years) - 1

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Index_t = amount_t / base year amount x 100
  • Year-over-year change = (amount_t - amount_t-1) / amount_t-1
  • CAGR = (last / base)^(1 / years) - 1

How it works

Horizontal analysis tracks one line item across several years against a base year set to 100. The index shows cumulative movement, and the year-over-year column shows when it happened. It is a basic analytic for revenue, expenses and balances.

A line that grows much faster than the related driver, for example expenses against revenue, is a lead for audit inquiry. Fill the years in order. The last non-zero year entered is treated as the end of the series, so a trailing zero or blank year is treated as not entered.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Why choose a base year?

Any year works. Pick a normal year so the index is not distorted by an unusual one.

What if the base is negative or zero?

The index and CAGR are not meaningful and are left blank.

Is CAGR the same as average growth?

No. CAGR is the constant rate that gives the same ending value.

Formulas on this page are the standard definitions.

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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