Common Ratio Analysis

The Method of evaluating the company’s financials by taking each item as a percentage of a
base amount of the same time period.
following formula used in common size analysis is:
Common Size Amount = (Analysis Amount / Base Amount) x 100%

Mahindra Logistics
For 2021
Cash And Cash Equivalents 197.15

TOTAL ASSETS 1578.32

Common Size Analysis: -

(197.15/1578.32) x100
= 12.49%
Hence, 12.49% of Mahindra Logistics total assets are made up of cash.

For 2020
CASH AND CASH EQUIVALENTS 99.28

TOTAL ASSETS 1329.95

Common Size Analysis: -

(99.28/1329.95) x 100
= 7.46%
Therefore, 7.46 of Mahindra Logistics total assets are made up of cash.
Common Size Analysis of Mahindra Logistics revels that its cash balance has increased by
5.03% (12.49% - 7.46%%) of total asset.