Question

Give a format of common size balance sheet of a company for two years.

Answer 1

COMMON SIZE BALANCE SHEET as at 31.3.2024 and 31.3.2023
Particulars	Note No.	Absolute Amounts		Percentage of Balance Sheet Total
		2024 (₹)	2023 (₹)	2024 (%)	2023 (%)
I. EQUITY AND LIABILITIES:
1. Shareholder’s Funds
(a) Share Capital
(b) Reserve & Surplus
2. Non-Current Liabilities
(a) Long-term Borrowings
(b) Long-term Provisions
3. Current Liabilities
(a) Short-term Borrowings
(b) Trade Payables
(c) Other Current Liabilities
(d) Short-term Provisions
Total				100	100
II. ASSETS:
1. Non-Current Assets
(a) Property, Plant and Equipment and Intangible Assets
(i) Property, Plant and Equipment
(ii) Intangible Assets
(b) Non-Current Investments
(c) Long-term Loans and Advances
2. Current Assets
(a) Current Investments
(b) Inventories
(c) Trade Receivables
(d) Cash & Bank Balance
(e) Short-term Loans and Advances
(f) Other Current Assets
Total				100	100