[CBSE] Q. 4 Comparative and Common Size Statements TS Grewal Solutions Class 12 (2026-27)
Solutions of Question number 4 of comparative and common size statements TS grewal class 12 CBSE Board 2026-27.
Balance Sheet of Sandesh Ltd. as at 31st March, 2026 is given below:
| Particulars | 31st March, 2025 | 31st March, 2024 |
| I EQUITY AND LIABILITIES | ||
| Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus | 3,26,000 1,00,000 | 2,44,000 1,00,000 |
| Non-Current Liabilities Long-term Borrowings | 6,96,000 | 4,38,000 |
| Current Liabilities Trade Payables | 2,98,000 | 78,000 |
| Total | 14,20,000 | 8,60,000 |
| II. Assets | ||
| Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment (b) Non-Current Investments | 5,68,000 6,000 | 4,30,000 4,000 |
| Current Assets (a) Trade Receivables (b) Cash & Cash Equivalents | 6,46,000 2,00,000 | 3,76,000 50,000 |
| Total | 14,20,000 | 8,60,000 |
Prepare Comparative Balance Sheet showing percentage changes from 2023 to 2024.

Solution:-

Note:- Mention the Previous Year and the Current Year as mentioned in your question.
