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Prepare a Common Size Balance Sheet of X Ltd. from the following information:

 

  31.3.2022 31.3.2021
Current Assets 28.80 22.80
Non-Current Investments 1.80 1.20
Property, Plant and Equipment and Intangible Assets 41.40 36.00
Share Capital 30.00 30.00
Reserves and Surplus 12.00 7.20
Non-Current Liabilities 12.60 12.00
Current Liabilities 17.40 10.80

 

[Ans.]

 

Year 2021: Share Capital 50%; Reserve & Surplus 12%; Non-current Liabilities 20%; Current Liabilities 18%; Property, Plant and Equipment and Intangible Assets 60%; Non-Current Investments 2%; Current Assets 38%.

 

Year 2022: Share Capital 41.67%; Reserve & Surplus 16.66%; Non-Current Liabilities 17.5%; Current Liabilities 24.17%; Property, Plant and Equipment and Intangible Assets 57.5%; Investments 2.5%; Current Assets 40%.]

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