How to calculate integral percent?

  • Jul 26, 2021
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The percentages or integral percent, are a procedure used to analyze the internal financial disposition of a company for a set period of time.

This method is used to obtain a better knowledge of the economic situation and what corresponds internally in their different items, this allows to know how they are composed and the dimension of their proportion regarding the investment total.


When using this type of static analysis, each line is checked and integral percent As the economic statement begins, it is managed to express the size concerning the different accounts in a financial statement.

integral percent


A balance inintegral percent shows the proportion in which the investment of each type and class of asset is located, how many are the resources general aspects of a company and the way in which they are financed, both by creditors and by the partners of the company. organization.

In this article you will find:

Formula to calculate the Integral Percent

The formula applicable in the procedure of the Per centintegral consists in:


  • Integral percent is equal to the partial number divided by the base number per hundred.
  • Integral percent = (partial figure / base figure) 100
  • Constant factor is equal to one hundred between the base figure for each partial figure.
  • Constant factor = (100 / base figure) each partial figure.

East process from integral percent It is used to request a financial statement on a specific date or for the delivery of a financial year established, in this analysis we proceed to check and pay attention to whether it is apt to make judgments and can:

  • Know the real situation of the company.
  • Establish correct decisions.
  • Find out if the company has a weakness.

Is formula can be used to position basic or secondary financial statements such as the balance sheet, the statement of profit and loss, cost of production and sale.


Through this procedure it is easier for us to be able to compare the figures, therefore, it can be determined if there is any irregularity or failure of the company that is subject to analysis in a more simple.

The Balance Sheet

The integral percent method applied to the balance sheet:


  • Fixed 100% to total assets.
  • It stipulates 100% to the sum of liabilities and stockholders' equity.
  • Determine that each of the assets, liabilities and capital items should constitute a fraction of the totals.

The approach is that since we are talking about percentages, you can reach the wrong conclusions, especially if you want to create comparative percentages.

Financial Analysis

There are many methods to perform the financial analysis, among them are:

  • The vertical analysis: which is used to calculate the financial year.
  • The method from reduction to integral percent: this is used to know the state of economic conditions and the phase of the results.

This analysis makes it possible to check whether it is convenient to invest or whether that company can have access to credits, also the concept of believing that the administration of that business is managed with efficiency.

The application of this technique is used when it is necessary to see the movement of all the parts that make up the entire company, such as knowing how much you have in current assets in accordance with the amount total.

Characteristics of Integral Percentages

The integral percentages procedure has very specific characteristics:

  • It's a method alternative since, with the integral percentages only, it is not possible to reach a conclusion about the financial condition of a company.
  • They can be compared with other companies in the same branch or specialty to be able to decipher them, it is important to keep in mind The verification that these companies must be in good economic condition to be able to trust that information.
  • There is the possibility of being able to compare with the financial statements that have been evaluated and thus discover the deficiencies in the administration of the company.

Advantages and disadvantages of Integral Percentages

  • The results achieved are shown in percentages, which means an advantage and a disadvantage of using this method.
  • It is a procedure that can be fully or partially managed.
  • When working with reference numbers, the dominant dimension of the company's figures is left aside, which It is an advantage of the integral percentages to easily understand the importance of each account of the business.
  • This formula can be used indifferently in any of the items specified in the financial statement.
  • One disadvantage is that you can make mistakes when speaking in percentages and wanting to make comparisons.

The process to use the integral percent serves to more easily understand the layout of a financial statement, it is also very effective to visualize the key dimensions in time, since the assets and liabilities of the company are going to be deducted equal to one hundred percent.

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