Question

Prepare a common size balance sheet of X Ltd. from the following information:

Particulars	31.3.2022 (₹ in lakhs)	31.3.2021 (₹ in lakhs)
Current Assets	28.80	22.80
Non-Current Investments	1.80	1.20
Property, Plant and Equipment and Intangible Assets	41.40	36.00
Share Capital	30.00	30.00
Reserves & Surplus	12.00	7.20
Non-Current Liabilities	12.60	12.00
Current Liabilities	17.40	10.80

Answer 1

Common Size Balance Sheet of X Ltd. as at 31st March 2022 and 31st March 2021
Particulars	Note No.	Absolute Amounts		Percentage of Balance Sheet Total
		31.3.2022 (₹ in lakhs)	31.3.2021 (₹ in lakhs)	31.3.2022 (%)	31.3.2021 (%)
I. EQUITY AND LIABILITIES:
1. Shareholder’s Funds
(a) Share Capital		30.00	30.00	41.67	50.00
(b) Reserves and Surplus		12.00	7.20	16.67	12.00
2. Non-current Liabilities		12.60	12.00	17.50	20.00
3. Current Liabilities		17.40	10.80	24.16	18.00
Total		72.00	60.00	100.00	100.00
II. ASSETS:
1. Non-Current Assets
(a) Property, Plant and Equipment and Intangible Assets		41.40	36.00	57.50	60.00
(b) Non-Current Investments		1.80	1.20	2.50	2.00
2. Current Assets		28.80	22.80	40.00	38.00
Total		72.00	60.00	100.00	100.00