Question

Balance Sheets of Blue Bell Ltd. as at 31st March, 2026 and 2025 are given below:

Particulars	Note No.	31st March, 2026 (₹)	31st March, 2025 (₹)
I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
Share Capital		3,44,000	4,26,000
2. Non-Current Liabilities
Long-term Borrowings		4,38,000	6,96,000
3. Current Liabilities		78,000	2,98,000
Total		8,60,000	14,20,000
II. ASSETS
1. Non-Current Assets
(a) Property, Plant and Equipment and Intangible Assets:
Property, Plant and Equipment		4,30,000	5,68,000
(b) Investments		4,000	6,000
2. Current Assets		4,26,000	8,46,000
Total		8,60,000	14,20,000

Prepare Comparative Balance Sheet showing percentage changes from 2025 to 2026.

Answer 1

Comparative Balance Sheet of Blue Bell Ltd.(As at 31st March, 2025 and 31st March, 2026)

Comparative Balance Sheet of Blue Bell Ltd. (As at 31st March, 2025 and 31st March, 2026)
Particulars	Note No.	31st March, 2025 (₹) (Previous Year)	31st March, 2026 (₹) (Current Year)	Absolute Change (₹) (CY - PY)	Percentage Change (%) (Absolute Change / PY) × 100
I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
Share Capital		4,26,000	3,44,000	(82,000)	(19.25%)
2. Non-Current Liabilities
Long-term Borrowings		6,96,000	4,38,000	(2,58,000)	(37.07%)
3. Current Liabilities		2,98,000	78,000	(2,20,000)	(73.83%)
Total		14,20,000	8,60,000	(5,60,000)	(39.44%)
II. ASSETS
1. Non-Current Assets
(a) Property, Plant and Equipment		5,68,000	4,30,000	(1,38,000)	(24.30%)
(b) Investments		6,000	4,000	(2,000)	(33.33%)
2. Current Assets		8,46,000	4,26,000	(4,20,000)	(49.65%)
Total		14,20,000	8,60,000	(5,60,000)	(39.44%)