COMP COMMON SIZE FINANCIALSTATEMENT

PART A :BALANCE SHEET

( RS. IN MILLION)
20X1 20X2 20X3 20X4 20X5
SHARE 32 27 38 36 32
CAPITAL
RESERVES AND 21 29 23 26 24
SURPLUS
SECURED 41 37 33 32 30
LOANS
UNSECURED 7 7 6 6 15
LOANS
TOTAL (rounded 100 100 100 100 100
off to 100)
(101) (101)
FIXED ASSETS 80 77 76 78 70
(NET)
INVESTMENT 6 5 5 3 3
CURRENT 38 41 39 38 49
ASSETS ,
LOANS AND
ADVANCES

LESS: 24 23 19 20 22
CURRENT
LIABILITIES
NET CURRENT 14 19 20 18 27
ASSETS
TOTAL 100 100 100 100 100
Round off 100 101 101 99 100
PART B: PROFIT AND LOSS ACCOUNT
(RS.IN MILLION)

20X1 20X2 20X3 20X4 20X5

NET SALES 100 100 100 100 100
COST OF 74 70 73 76 79
GOODS SOLD
GROSS PROFIT 26 30 27 24 21
OPERATING 7 8 7 8 9
EXPENSES
OPERATING 19 22 20 16 12
PROFIT
NON 1 1 1 1 0
OPERATING
SURPLUS /
DEFICIT
PBIT 20 23 21 17 12
INTEREST 4 4 4 4 3
PBT 16 19 17 13 9
TAX 6 8 7 7 5
PAT (round off) 10 11 10 6 4
DIVIDEND 4 4 4 4 4
RETAINED 6 7 6 2 0
EARNINGS
 MIXED TREND IN SHARE CAPITAL AND
RESERVES

 GRADUAL FALL IN NET FIXED ASSETS AND

INVESTMENTS

 REGULAR INCREASE IN FUNDS BLOCKED IN

WORKING CAPITAL

 GRADUAL INCREASE IN COST OF GOODS

SOLD AND A GRADUAL DECLINE IN GROSS
PROFITS

 GRADUAL INCREASE IN OPERATING

EXPENSES IS LEADING TO A FALL IN
OPERATING PROFIT.

THE COMPANY
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