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Wipro Ltd. COMPARATIVE BALANCE SHEET as at 31st March, 2025 and 2026 I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital: Equity Share Capital (b) Reserves and Surplus

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प्रश्न

Wipro Ltd.
COMPARATIVE BALANCE SHEET as at 31st March, 2025 and 2026
Particulars Note No. 31st March, 2025
(₹)
31st March, 2026
(₹)
Absolute Change
(Increase/Decrease)
(₹)
Percentage Change
(Increase/Decrease)
%
I. EQUITY AND LIABILITIES          
1. Shareholders’ Funds          
(a) Share Capital:          
Equity Share Capital   3,00,000 ? 60,000 20.00
(b) Reserves and Surplus   1,20,000 1,50,000 ? 25.00
2. Non-Current Liabilities          
Long-term Borrowings   1,70,000 2,55,000 ? 50.00
3. Current Liabilities          
Trade Payables   1,50,000 ? (30,000) (20.00)
Total   7,40,000 8,85,000 1,45,000 19.60
II. ASSETS          
1. Non-Current Assets          
Property, Plant and Equipment and Intangible Assets:          
(i) Property, Plant and Equipment   5,00,000 6,50,000 1,50,000 30.00
(ii) Intangible Assets   1,00,000 ? - -
2. Current Assets          
(a) Trade Receivables   1,20,000 1,25,000 ? 4.17
(b) Cash and Cash Equivalents   20,000 10,000 (10,000) (50.00)
Total   7,40,000 8,85,000 ? 19.60

Complete the above Comparative Balance Sheet as at 31st March, 2025 and 2026.

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उत्तर

Wipro Ltd.
COMPARATIVE BALANCE SHEET as at 31st March, 2025 and 2026
Particulars Note No. 31st March, 2025
(₹)
31st March, 2026
(₹)
Absolute Change
(Increase/Decrease)
(₹)
Percentage Change
(Increase/Decrease)
%
I. EQUITY AND LIABILITIES          
1. Shareholders’ Funds          
(a) Share Capital:          
Equity Share Capital   3,00,000 3,60,000 60,000 20.00
(b) Reserves and Surplus   1,20,000 1,50,000 30,000 25.00
2. Non-Current Liabilities          
Long-term Borrowings   1,70,000 2,55,000 85,000 50.00
3. Current Liabilities          
Trade Payables   1,50,000 1,20,000 (30,000) (20.00)
Total   7,40,000 8,85,000 1,45,000 19.60
II. ASSETS          
1. Non-Current Assets          
Property, Plant and Equipment and Intangible Assets:          
(i) Property, Plant and Equipment   5,00,000 6,50,000 1,50,000 30.00
(ii) Intangible Assets   1,00,000 1,00,000 - -
2. Current Assets          
(a) Trade Receivables   1,20,000 1,25,000 5,000 4.17
(b) Cash and Cash Equivalents   20,000 10,000 (10,000) (50.00)
Total   7,40,000 8,85,000 1,45,000 19.60
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अध्याय 3: Tools of Financial Statement Analysis-Comparative Statements and Common-Size Statements - QUESTIONS [पृष्ठ ३.३०]

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अध्याय 3 Tools of Financial Statement Analysis-Comparative Statements and Common-Size Statements
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