1.

COMMON SIZE BALANCE SHEET OF R LTD

As on 31-3-2018 and 31-3-2019
Particulars Notes 31-3-2018 31-3-2019 31-3-2018 31-3-2019
I EQUITY AND LIABILITIES
1. Shareholder’s Funds:
(a) Share Capital 4,00,000 5,00,000 66.67 62.5
(b) Reserves & Surplus 1,20,000 1,60,000 20 20
(c) Current Liabilities
Trade Payables 80,000 1,40,000 13.33 17.5
Total 6,00,000 8,00,000 100 100
II ASSETS
1. Non- Current Assets
(a) Fixed Assets:
(i) Tangible Assets 2,40,000 3,20,000 40 40
(ii ) Intangible Assets 60,000 40,000 10 5
2. Current Assets
(a) Inventories 60,000 1,60,000 10 20
(b) Trade receivables 2,00,000 2,40,000 33.33 30
(c) Cash & Cash Equivalents 40,000 40,000 6.67 5
Total 6,00,000 8,00,000 100 100
2.

CASH FLOW FROM INVESTING ACTIVITIES

Purchase of Land & Building (5,00,000)

Purchase of Machinery (3,40,000)
Proceeds from sale of Machinery 4,50,000
Purchase of Investments (4,10,000)
Proceeds from sale of Investments 1,50,000
Proceeds from sale of Patents 60,000
Dividend received 10,000
Interest received 8,000
CASH FLOW USED IN INVESTING ACTIVITIES (5,72,000)