[CBSE] Q. 5 Comparative and Common Size Statements TS Grewal Solutions Class 12 (2026-27)
Solutions of Question number 5 of comparative and common size statements TS grewal class 12 CBSE Board 2026-27.
Following is the summarised Balance Sheet of Hopeful Ltd. as at 31st March, 2025.
| Particulars | 31st March, 2026 | 31st March, 2025 |
| I EQUITY AND LIABILITIES | ||
| Shareholder’s Funds (a) Share Capital (i) Equity Share Capital (ii) Preference Share Capital (b) Reserves and Surplus | 4,00,000 1,00,000 1,20,000 | 4,00,000 1,00,000 1,10,000 |
| Non-Current Liabilities (a) Long-term Borrowings (b) Long-term Provisions | 4,50,000 50,000 | 4,50,000 1,00,000 |
| Current Liabilities (a) Trade Payables (Creditors) (b) Short-term Provisions | 5,30,000 50,000 | 3,30,000 50,000 |
| Total | 17,00,000 | 15,40,000 |
| II. Assets | ||
| Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment (b) Non-Current Investments | 9,90,000 1,00,000 | 10,40,000 1,00,000 |
| Current Assets (a) Trade Receivables (b) Cash & Cash Equivalents | 5,00,000 1,10,000 | 3,00,000 1,00,000 |
| Total | 17,00,000 | 15,40,000 |
You are required to comment upon the changes in absolute figures from one period to another.
[Ans. Share Capital: No change; Reserves and Surplus – ₹ 10,000 (Increase); Long-term Borrowings: Bank Loan – ₹ 1,00,000 (Decrease); 8% Debentures – ₹ 1,00,000 (Increase); Long-term Provisions – ₹ 50,000 (Decrease); Current Liabilities – ₹ 2,00,000 (Increase); Property, Plant and Equipment – ₹ 50,000 (Decrease); Current Assets – ₹ 2,10,000 (increase).]
Solution:-
Note:- Mention the Previous Year and the Current Year as mentioned in your question.
