From the following information, prepare a Common Size Balance Sheet and comment upon the changes Share Capital ₹ 6,60,000
From the following information, prepare a Common Size Balance Sheet and comment upon the changes:
| 31.3.2022 | 31.3.2023 | |
| Share Capital | 6,60,000 | 7,20,000 |
| Reserves and Surplus | 7,92,000 | 17,28,000 |
| Non-Current Liabilities | 6,65,000 | 4,00,000 |
| Trade Payables | 9,90,000 | 16,52,000 |
| Short term Provision | 1,93,000 | 3,00,000 |
| Property, Plant and Equipment and Intangible Assets | 10,00,000 | 20,00,000 |
| Inventories | 8,20,000 | 12,60,000 |
| Trade Receivables | 14,15,000 | 14,00,000 |
| Cash and Cash Equivalents | 65,000 | 1,40,000 |
[Ans]
| 2022 | 2023 | |
| Share Capital | 20.00 | 15.00 |
| Reserve & Surplus | 24.00 | 36.00 |
| Non-Current Liabilities | 20.15 | 8.33 |
| Trade Payables | 30.00 | 34.42 |
| Short term Provisions | 5.85 | 6.25 |
| Property, Plant and Equipment and Intangible Assets | 30.30 | 41.67 |
| Inventories | 24.85 | 26.25 |
| Trade Receivables | 42.88 | 29.17 |
| Cash & Cash Equivalents | 1.97 | 2.91 |
Hint: Figures of 2022 will be presented first.
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