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प्रश्न
From the following information, prepare a Common-size Balance Sheet:
| BALANCE SHEET as at 31st March, 2026 | |||
| Particulars | Note No. | 31st March, 2026 (₹) | 31st March, 2025 (₹) |
| I. EQUITY AND LIABILITIES | |||
| 1. Shareholders' Funds | |||
| (a) Share Capital | 32,00,000 | 18,00,000 | |
| (b) Reserves and Surplus | 8,00,000 | 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 | 18,00,000 | 16,00,000 | |
| (b) Non-current Investments | 8,00,000 | 6,00,000 | |
| 2. Current Assets | |||
| (a) Inventories | 10,00,000 | 8,00,000 | |
| (b) Trade Receivables | 16,00,000 | 12,00,000 | |
| (c) Cash and Cash Equivalents | 12,00,000 | 6,00,000 | |
| Total | 64,00,000 | 48,00,000 | |
खाता बही
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उत्तर
| Common-size Balance Sheet (As of 31st March, 2025 and 31st March, 2026) |
|||||
| Particulars | Note No. | Absolute Amount 31st March, 2025 (₹) |
Absolute Amount 31st March, 2026 (₹) |
Percentage of Total 31st March, 2025 (%) |
Percentage of Total 31st March, 2026 (%) |
| I. EQUITY AND LIABILITIES | |||||
| 1. Shareholders’ Funds | |||||
| (a) Share Capital | 18,00,000 | 32,00,000 | 37.50% | 50.00% | |
| (b) Reserves and Surplus | 6,00,000 | 8,00,000 | 12.50% | 12.50% | |
| 2. Non-Current Liabilities | |||||
| Long-term Borrowings | 12,00,000 | 16,00,000 | 25.00% | 25.00% | |
| 3. Current Liabilities | |||||
| Short-term Borrowings | 12,00,000 | 8,00,000 | 25.00% | 12.50% | |
| Total Equity and Liabilities | 48,00,000 | 64,00,000 | 100.00% | 100.00% | |
| II. ASSETS | |||||
| 1. Non-Current Assets | |||||
| (a) Property, Plant and Equipment | 16,00,000 | 18,00,000 | 33.33% | 28.13% | |
| (b) Non-current Investments | 6,00,000 | 8,00,000 | 12.50% | 12.50% | |
| 2. Current Assets | |||||
| (a) Inventories | 8,00,000 | 10,00,000 | 16.67% | 15.62% | |
| (b) Trade Receivables | 12,00,000 | 16,00,000 | 25.00% | 25.00% | |
| (c) Cash and Cash Equivalents | 6,00,000 | 12,00,000 | 12.50% | 18.75% | |
| Total Assets | 48,00,000 | 64,00,000 | 100.00% | 100.00% | |
Working Notes:
Percentage of Total = `"Amount of Individual Item"/"Total Assets or Total Liabilities" xx 100`
Share Capital for 2025) = `(18,00,000)/(48,00,000) xx 100`
= 37.50%
Share Capital for 2026 = `(32,00,000)/(64,00,000) xx 100`
= 50.00%
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