From the following Balance Sheet of R Ltd., Prepare a Common Size Statement Share Capital ₹ 2,50,000
From the following Balance Sheet of R Ltd., Prepare a Common Size Statement:
Balance Sheet as at 31st March, 2018
Particulars | 31.3.2018 | 31.3.2017 |
I. EQUITY AND LIABILITIES: | ||
(1) Shareholder’s Funds (a) Share Capital (b) Reserve and Surplus |
2,50,000 80,000 |
2,00,000 60,000 |
(2) Current Liabilities: (a) Trade Payables |
70,000 | 40,000 |
Total | 4,00,000 | 3,00,000 |
II. ASSETS: | ||
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets: (i) Property, Plant and Equipment (ii) Intangible Assets |
1,60,000 20,000 |
1,20,000 30,000 |
(2) Current Assets (a) Inventories (b) Trade Receivables (c) Cash and Cash Equivalents |
80,000 1,20,000 20,000 |
30,000 1,00,000 20,000 |
Total | 4,00,000 | 3,00,000 |
[Ans.]
Particulars | 31.3.2018 | 31.3.2017 |
I. EQUITY AND LIABILITIES: | ||
(a) Share Capital (b) Reserve and Surplus |
66.67 20 |
62.50 20 |
(a) Trade Payables | 13.33 | 17.50 |
Total | 100 | 100 |
II. ASSETS: | ||
(i) Property, Plant and Equipment (ii) Intangible Assets |
40 10 | 40 5 |
(a) Inventories (b) Trade Receivables (c) Cash and Cash Equivalents |
10 33.33 6.67 |
20 30 5 |
Total | 100 | 100 |
Solution:-
Common Size Balance Sheet of R. Ltd.
as at 31st March Previous Year and Current Year