Sheet1

Particulars Note No. 31st March 2021

I. Equity and Liability
1. Shareholders funds
a. Share Capital (Equity) 1250000
b. Reserves and Surplus 300000

2. Non-Current Liabilities
Long-term Borrowings 750000

3. Current Liabilities
a. Short Term Borrowings 120000
b. Trade Payables 112500
c. Other Current Liabilities 27500
d. Short Term Provisions 15000

Total 2575000

II. Assets
1. Non-Current Assets
a. Fixed Assets 1800000
b. Non-Current Investments 250000

2. Current Assets
a. Inventories 275000
b. Trade Receivables 150000
c. Cash and Bank Balances 87500
d. Other Current Assets 12500

Total 2575000

Comparative Balance Sheet

Particulars Note No. 31st March 2021

I. Equity and Liability
1. Shareholders funds
a. Share Capital (Equity) 1250000
b. Reserves and Surplus 300000

2. Non-Current Liabilities
Long-term Borrowings 750000

3. Current Liabilities
a. Short Term Borrowings 120000
b. Trade Payables 112500
c. Other Current Liabilities 27500
d. Short Term Provisions 15000

Total 2575000

II. Assets

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1. Non-Current Assets
a. Fixed Assets 1800000
b. Non-Current Investments 250000

2. Current Assets
a. Inventories 275000
b. Trade Receivables 150000
c. Cash and Bank Balances 87500
d. Other Current Assets 12500

Total 2575000

Common Size Balance Sheet

Particulars Absolute Change

Note No. 31st March 2021
I. Equity and Liability
1. Shareholders funds
a. Share Capital (Equity) 1250000
b. Reserves and Surplus 300000

2. Non-Current Liabilities
Long-term Borrowings 750000

3. Current Liabilities
a. Short Term Borrowings 120000
b. Trade Payables 112500
c. Other Current Liabilities 27500
d. Short Term Provisions 15000

Total 2575000

II. Assets
1. Non-Current Assets
a. Fixed Assets 1800000
b. Non-Current Investments 250000

2. Current Assets
a. Inventories 275000
b. Trade Receivables 150000
c. Cash and Bank Balances 87500
d. Other Current Assets 12500

Total 2575000

Particulars Note no. 31st March 2021

I. Revenue from Operations 875000

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II. Other Income 30000
III. Total Income (I + II) 905000
IV. Expenses
a. Cost of Revenue from operations 375000
b. Operating Expenses 40000
Total Expenses 415000
V. Profit Before Tax (III - IV) 490000
Less : Income tax 245000
VI. Profit after Tax 245000

Comparative Income Statement

Particulars Note no. 31st March 2021

I. Revenue from Operations 875000
II. Other Income 30000
III. Total Income (I + II) 905000
IV. Expenses
a. Cost of Revenue from operations 375000
b. Operating Expenses 40000
Total Expenses 415000
V. Profit Before Tax (III - IV) 490000
Less : Income tax 245000
VI. Profit after Tax 245000

Common Size Income Statement

Particulars Absolute Amount

Note no. 31st March 2021
I. Revenue from Operations 875000
II. Other Income 30000
III. Total Income (I + II) 905000
IV. Expenses
a. Cost of Revenue from operations 375000
b. Operating Expenses 40000
Total Expenses 415000
V. Profit Before Tax (III - IV) 490000
Less : Income tax 245000
VI. Profit after Tax 245000

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31st March 2020

1250000
250000

750000

112500
100000
25000
12500

2500000

1500000
250000

375000
250000
75000
50000

2500000

31st March 2020 Absolute Change Percentage Change

1250000
250000 50000 0.2

750000

112500 7500 0.066666666666667

100000 12500 0.111111111111111
25000 2500 0.1
12500 2500 0.2

2500000 75000 0.03

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1500000 300000 0.2

250000

375000 -100000 -0.266666666666667

250000 -100000 -0.4
75000 12500 0.166666666666667
50000 -37500 -0.75

2500000 75000 0.03

Absolute Change Percentage Change Percentage Change

31st March 2020 31st March 2021 31st March 2020

1250000 0.485436893203883 0.5

250000 0.116504854368932 0.1

750000 0.29126213592233 0.3

112500 0.046601941747573 0.045

100000 0.04368932038835 0.04
25000 0.010679611650486 0.01
12500 0.005825242718447 0.005

2500000 1 1

1500000 0.699029126213592 0.6

250000 0.097087378640777 0.1

375000 0.106796116504854 0.15

250000 0.058252427184466 0.1
75000 0.033980582524272 0.03
50000 0.004854368932039 0.02

2500000 1 1

31st March 2020

600000

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30000
630000

300000
45000
345000
285000
142500
142500

31st March 2020 Absolute Change Percentage

600000 275000 0.458333333333333
30000
630000 275000 0.436507936507936

300000 75000 0.25

45000 -5000 -0.111111111111111
345000 70000 0.202898550724638
285000 205000 0.719298245614035
142500 102500 0.719298245614035
142500 102500 0.719298245614035

Absolute Amount Percentage of Revenue from Operations Percentage of Revenue from Operations
31st March 2020 31st march 2021 31st March 2020
600000 100 100
30000 0.034285714285714 0.05
630000 1.03428571428571 1.05

300000 0.428571428571429 0.5

45000 0.045714285714286 0.075
345000 0.474285714285714 0.575
285000 0.56 0.475
142500 0.28 0.2375
142500 0.28 0.2375

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