[CBSE] Q. 22 Comparative and Common Size Statements TS Grewal Solutions Class 12 (2026-27)
Solutions of Question number 22 of comparative and common size statements TS grewal class 12 CBSE Board 2026-27.
From the following information, prepare a Common-Size Balance Sheet:
Balance Sheet as at 31st March, 2024
| Particulars | 31st March, 2024 (₹) | 31st March, 2023 (₹) |
| I. EQUITY AND LIABILITIES | ||
| 1. Shareholder’s Funds (a) Share Capital (b) Reserve and Surplus | 32,00,000 8,00,000 | 18,00,000 6,00,000 |
| 2. Non-Current Liabilities Long-term Borrowings | 16,00,000 | 12,00,000 |
| 3. Current Liabilities Short-term Borrowings | 8,00,000 | 12,00,000 |
| Total | 64,00,000 | 48,00,000 |
| II. ASSETS | ||
| 1. Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment (b) Non-Current Investments | 18,00,000 8,00,000 | 16,00,000 6,00,000 |
| 2. Current Assets (a) Inventories (b) Trade Receivables (c) Cash and Cash Equivalents | 10,00,000 16,00,000 12,00,000 | 8,00,000 12,00,000 6,00,000 |
| Total | 64,00,000 | 48,00,000 |
[Ans.: Year ended 31st March, 2023: Share Capital = 37.5%; Reserves and Surplus = 12.5%; Non-Current Liabilities = 25%; Current Liabilities = 25%; Fixed Assets = 33.33%; Non-Current Investments = 12.5%, Inventories = 16.67%; Trade Receivables = 25%; Cash and Cash Equivalents = 12.5%. Year ended 31st March, 2024: Share Capital = 50%; Reserves and Surplus = 12.5%; Non-Current Liabilities = 25%; Current Liabilities = 12.5%; Fixed Assets = 28.13%; Non-Current Investments = 12.5% Inventories = 15.62%; Trade Receivables = 25%; Cash and Cash Equivalents = 18.75%.]
Solution:-
Note:- Mention the Previous Year and the Current Year as mentioned in your question.
