Question

Prepare a common-size statement of financial position for the following particulars of Yasmin Ltd. and Sakthi Ltd.

Particulars	Yasmin Ltd	Sakthi Ltd.
I. EQUITY AND LIABILITIES
1. Shareholder's Fund
a) Share capital	2,00,000	3,00,000
b) Reserves and surplus	50,000	60,000
2. Non-current liabilities
Long-term borrowings	1,50,000	1,80,000
3. Current liabilities
Trade payables	1,00,000	60,000
Total	5,00,000	6,00,000
II ASSETS
1. Non-Current assets
a) Fixed assets	2,00,000	3,00,000
b) Non-current investments	50,000	1,20,000
2. Current assets
Inventories	2,00,000	90,000
Cash and cash equivalents	50,000	90,000
Total	5,00,000	6,00,000

Answer 1

Common Size B/s As on.
	Yasmin Ltd		Sakthi Ltd.
Particulars	Absolute Amount	% of total assets	Absolute amount	% of Total assets
I. Equity & Liabilities
1. Share holders Fund
(a) Share capital	2,00,000	40	3,00,000	50
(b) Reserves & Surplus	50,000	. 10	60,000	10
2. Non-Current liabilities
Long-term Borrowings	1,50,000	30	1,80,000	30
3. Current liabilities
Trade Payable	1,00,000	20	60,000	10
Total	5,00,000	100	6,00,000	100
II. Assets
1. Non- current assets
(a) Fixed Assets	2,00,000	40	3,00,000	50
(b) Non-Current Investment	50,000	10	1,20,000	20
2. Current Assets
Inventories	2,00,000	40	90,000	150
Cash & Cash Equivalents	50,000	10	90,000	15
Total	5,00,000	100	6,00,000	100