From the following information, prepare a Common-Size Balance Sheet Share Capital ₹ 32,00,000 Reserve and Surplus ₹ 8,00,000
From the following information, prepare a Common-Size Balance Sheet:
Balance Sheet as at 31st March, 2024
Particulars | 31st March, 2024 (₹) | 31st March, 2023 (₹) |
I. EQUITY AND LIABILITIES | ||
1. Shareholder’s Funds (a) Share Capital (b) Reserve and Surplus | 32,00,000 8,00,000 | 18,00,000 6,00,000 |
2. Non-Current Liabilities Long-term Borrowings | 16,00,000 | 12,00,000 |
3. Current Liabilities Short-term Borrowings | 8,00,000 | 12,00,000 |
Total | 64,00,000 | 48,00,000 |
II. ASSETS | ||
1. Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment (b) Non-Current Investments | 18,00,000 8,00,000 | 16,00,000 6,00,000 |
2. Current Assets (a) Inventories (b) Trade Receivables (c) Cash and Cash Equivalents | 10,00,000 16,00,000 12,00,000 | 8,00,000 12,00,000 6,00,000 |
Total | 64,00,000 | 48,00,000 |
[Ans.: Year ended 31st March, 2023: Share Capital = 37.5%; Reserves and Surplus = 12.5%; Non-Current Liabilities = 25%; Current Liabilities = 25%; Fixed Assets = 33.33%; Non-Current Investments = 12.5%, Inventories = 16.67%; Trade Receivables = 25%; Cash and Cash Equivalents = 12.5%. Year ended 31st March, 2024: Share Capital = 50%; Reserves and Surplus = 12.5%; Non
Anurag Pathak Changed status to publish 18 hours ago