Q. 23 Comparative and Common Size Statements TS Grewal Solutions Class 12 CBSE (2025-26)
Solutions of Question number 23 of comparative and common size statements TS grewal class 12 CBSE Board 2025-26.
Prepare Common-Size Balance Sheet and comment on the financial position of Sun Ltd. and Star Ltd. The Balance Sheets of Sun Ltd. and Star Ltd. as at 31st March, 2024 are:
| Particulars | Sun Ltd. (₹) | Star Ltd. (₹) |
| I. EQUITY AND LIABILITIES | ||
| 1. Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus | 9,00,000 4,00,000 | 12,00,000 3,50,000 |
| 2. Current Liabilities Trade Payables (Creditors) | 2,00,000 | 2,50,000 |
| Total | 15,00,000 | 18,00,000 |
| II. ASSETS | ||
| 1. Non-Current Assets Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment | 10,00,000 | 16,00,000 |
| 2. Current Assets Trade Receivables (Debtors) | 5,00,000 | 2,00,000 |
| Total | 15,00,000 | 18,00,000 |
[Ans.:]
| Particulars | Sun Ltd (%) | Star Ltd (%) |
| Share Capital | 60.00 | 66.67 |
| Reserves and Surplus | 26.67 | 19.44 |
| Current Liabilities | 13.33 | 13.89 |
| Non-Current Assets | 66.67 | 88.89 |
| Current Assets | 33.33 | 11.11 |

Solution:-

Note:- Mention the Previous Year and the Current Year as mentioned in your question.
Following is the list of solutions
| S.N | Solutions |
| 1 | Question – 1 |
| 2 | Question – 2 |
| 3 | Question – 3 |
| 4 | Question – 4 |
| 5 | Question – 5 |
| 6 | Question – 6 |
| 7 | Question – 7 |
| 8 | Question – 8 |
| 9 | Question – 9 |
| 10 | Question – 10 |
| S.N | Solutions |
| 11 | Question – 11 |
| 12 | Question – 12 |
| 13 | Question – 13 |
| 14 | Question – 14 |
| 15 | Question – 15 |
| 16 | Question – 16 |
| 17 | Question – 17 |
| 18 | Question – 18 |
| 19 | Question – 19 |
| 20 | Question – 20 |
