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From the following information, prepare Comparative Balance Sheet of Y Ltd.:

 

  31st March, 2024 (Figures being in Lakh of ₹) 31st March, 2023 (Figures being in Lakh of ₹)
Share Capital 20 25
Investments 5 9
Long-term Borrowings 9 12
Inventories 20 18
Cash and Cash Equivalents 5 2
Current Liabilities 15 12
Reserves 36 40
Property, Plant and Equipment 40 50
Intangible Assets 10 10

 

[Ans. Percentage Change in Share Capital 25.00; Reserve and Surplus 11.11; Non Current Liabilities 33.33; Current Liabilities (20.00); Property, Plant and Equipment 25.00; Intangibl

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