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
