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Reserves and Surplus of Jai Ltd. were ₹ 10,00,000 (Negative Balance) in the year 2023-24. It becomes ₹ 15,00,000 in the year 2024-25. The percentage change in Reserves and Surplus is ______.

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Question

Reserves and Surplus of Jai Ltd. were ₹ 10,00,000 (Negative Balance) in the year 2023-24. It becomes ₹ 15,00,000 in the year 2024-25. The percentage change in Reserves and Surplus is ______.

Options

  • 50%

  • 100%

  • 150%

  • 250%

MCQ
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Solution

Reserves and Surplus of Jai Ltd. were ₹ 10,00,000 (Negative Balance) in the year 2023-24. It becomes ₹ 15,00,000 in the year 2024-25. The percentage change in Reserves and Surplus is 250%.

Explanation:

Current Year (2024-25) − Base Year (2023-24) = Absolute Change

15,00,000 − (−10,00,000)

= 25,00,000

= `(25,00,000)/(−10,00,000) xx 100`

= 250%

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Chapter 3: Tools of Financial Statement Analysis-Comparative Statements and Common-Size Statements - QUESTIONS [Page 3.26]

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TS Grewal Accountancy Analysis of Financial Statements [English] Class 12
Chapter 3 Tools of Financial Statement Analysis-Comparative Statements and Common-Size Statements
QUESTIONS | Q 11. | Page 3.26
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