[CBSE] Q. 3 Comparative and Common Size Statements TS Grewal Solutions Class 12 (2026-27)
Solutions of Question number 3 of comparative and common size statements TS grewal class 12 CBSE Board 2026-27.
Following is the Balance sheet of Gold Marsh Ltd. as at 31st March, 2024:
| Particulars | 31st March, 2026 | 31st March, 2025 |
| I EQUITY AND LIABILITIES | ||
| Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus | 15,00,000 10,00,000 | 10,00,000 10,00,000 |
| Non-Current Liabilities Long-term Borrowings | 8,00,000 | 2,00,000 |
| Current Liabilities Trade Payables | 5,00,000 | 3,00,000 |
| Total | 38,00,000 | 25,00,000 |
| II. Assets | ||
| Non-Current Assets Property, Plant and Equipment and Intangible Assets: (i) Property, Plant and Equipment (ii) Intangible Assets | 25,00,000 5,00,000 | 15,00,000 5,00,000 |
| Current Assets (a) Trade Receivables (b) Cash & Cash Equivalents | 6,00,000 2,00,000 | 3,50,000 1,50,000 |
| Total | 38,00,000 | 25,00,000 |
You are required to prepare Comparative Balance Sheet on the basis of the information given in the above Balance Sheet.
Ans.
| Particulars | Absolute Change | Percentage Change |
| Shareholder’s Funds | 5,00,000 | 25.00 |
| Non-Current Liabilities | 6,00,000 | 300.00 |
| Current Liabilities | 2,00,000 | 66.67 |
| Non-Current Assets | 10,00,000 | 50.00 |
| Current Assets | 3,00,000 | 60.00 |
Solution:-
Note:- Mention the Previous Year and the Current Year as mentioned in your question.
