Q. 3 Comparative and Common Size Statements TS Grewal Solutions Class 12 CBSE (2025-26)
Solutions of Question number 3 of comparative and common size statements TS grewal class 12 CBSE Board 2025-26.
Following is the Balance sheet of Mehar Ltd. as at 31st March, 2024:
| Particulars | 31st March, 2025 | 31st March, 2024 |
| 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.
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 |
