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Question
| Wipro Ltd. COMPARATIVE BALANCE SHEET as at 31st March, 2025 and 2026 |
|||||
| Particulars | Note No. | 31st March, 2025 (₹) |
31st March, 2026 (₹) |
Absolute Change (Increase/Decrease) (₹) |
Percentage Change (Increase/Decrease) % |
| I. EQUITY AND LIABILITIES | |||||
| 1. Shareholders’ Funds | |||||
| (a) Share Capital: | |||||
| Equity Share Capital | 3,00,000 | ? | 60,000 | 20.00 | |
| (b) Reserves and Surplus | 1,20,000 | 1,50,000 | ? | 25.00 | |
| 2. Non-Current Liabilities | |||||
| Long-term Borrowings | 1,70,000 | 2,55,000 | ? | 50.00 | |
| 3. Current Liabilities | |||||
| Trade Payables | 1,50,000 | ? | (30,000) | (20.00) | |
| Total | 7,40,000 | 8,85,000 | 1,45,000 | 19.60 | |
| II. ASSETS | |||||
| 1. Non-Current Assets | |||||
| Property, Plant and Equipment and Intangible Assets: | |||||
| (i) Property, Plant and Equipment | 5,00,000 | 6,50,000 | 1,50,000 | 30.00 | |
| (ii) Intangible Assets | 1,00,000 | ? | - | - | |
| 2. Current Assets | |||||
| (a) Trade Receivables | 1,20,000 | 1,25,000 | ? | 4.17 | |
| (b) Cash and Cash Equivalents | 20,000 | 10,000 | (10,000) | (50.00) | |
| Total | 7,40,000 | 8,85,000 | ? | 19.60 | |
Complete the above Comparative Balance Sheet as at 31st March, 2025 and 2026.
Ledger
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Solution
| Wipro Ltd. COMPARATIVE BALANCE SHEET as at 31st March, 2025 and 2026 |
|||||
| Particulars | Note No. | 31st March, 2025 (₹) |
31st March, 2026 (₹) |
Absolute Change (Increase/Decrease) (₹) |
Percentage Change (Increase/Decrease) % |
| I. EQUITY AND LIABILITIES | |||||
| 1. Shareholders’ Funds | |||||
| (a) Share Capital: | |||||
| Equity Share Capital | 3,00,000 | 3,60,000 | 60,000 | 20.00 | |
| (b) Reserves and Surplus | 1,20,000 | 1,50,000 | 30,000 | 25.00 | |
| 2. Non-Current Liabilities | |||||
| Long-term Borrowings | 1,70,000 | 2,55,000 | 85,000 | 50.00 | |
| 3. Current Liabilities | |||||
| Trade Payables | 1,50,000 | 1,20,000 | (30,000) | (20.00) | |
| Total | 7,40,000 | 8,85,000 | 1,45,000 | 19.60 | |
| II. ASSETS | |||||
| 1. Non-Current Assets | |||||
| Property, Plant and Equipment and Intangible Assets: | |||||
| (i) Property, Plant and Equipment | 5,00,000 | 6,50,000 | 1,50,000 | 30.00 | |
| (ii) Intangible Assets | 1,00,000 | 1,00,000 | - | - | |
| 2. Current Assets | |||||
| (a) Trade Receivables | 1,20,000 | 1,25,000 | 5,000 | 4.17 | |
| (b) Cash and Cash Equivalents | 20,000 | 10,000 | (10,000) | (50.00) | |
| Total | 7,40,000 | 8,85,000 | 1,45,000 | 19.60 | |
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