[CBSE] Q. 2 Comparative and Common Size Statements TS Grewal Solutions Class 12 (2026-27)
Solutions of Question number 2 of comparative and common size statements TS grewal class 12 CBSE Board 2026-27.
From the following Balance Sheet, prepare Comparative Balance sheet of Paras Milk Ltd
| Particulars | 31st March, 2026 | 31st March, 2025 |
| I EQUITY AND LIABILITIES | ||
| Shareholder’s Funds Share Capital | 3,50,000 | 3,00,000 |
| Non-Current Liabilities Long-term Borrowings | 1,00,000 | 2,00,000 |
| Current Liabilities Trade Payables | 1,50,000 | 1,00,000 |
| Total | 6,00,000 | 6,00,000 |
| II. Assets | ||
| Non-Current Assets Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment | 4,00,000 | 3,00,000 |
| Current Assets Trade Receivables | 2,00,000 | 3,00,000 |
| Total | 6,00,000 | 6,00,000 |
Ans.
| Particulars | Absolute Change | Percentage Change |
| Shareholder’s Funds | 50,000 | 16.67 |
| Non-Current Liabilities | (1,00,000) | (50.00) |
| Current Liabilities | 50,000 | 50.00 |
| Non-Current Assets | 1,00,000 | 33.33 |
| Current Assets | (1,00,000) | (33.33) |
Solution:-
Note:- Mention the Previous Year and the Current Year as mentioned in your question.
