Q. 6 Comparative and Common Size Statements TS Grewal Solutions Class 12 CBSE (2025-26)
Solutions of Question number 6 of comparative and common size statements TS grewal class 12 CBSE Board 2025-26.
From the following Balance Sheet of Royal Industries Ltd. as at 31st March, 2025, prepare Comparative Balance Sheet:
| Particulars | 31st March, 2025 | 31st March, 2024 |
| I EQUITY AND LIABILITIES | ||
| Shareholder’s Funds (a) Share Capital Equity Share Capital (b) Reserves and Surplus | 10,00,000 1,00,000 | 5,00,000 1,00,000 |
| Non-Current Liabilities Long-term Borrowings | 2,00,000 | 3,00,000 |
| Current Liabilities Trade Payables | 2,00,000 | 1,00,000 |
| Total | 15,00,000 | 10,00,000 |
| II. Assets | ||
| Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: (i) Property, Plant and Equipment (ii) Intangible Assets (b) Non-Current Investments | 8,00,000 2,00,000 2,00,000 | 4,00,000 2,00,000 2,00,000 |
| Current Assets (a) Inventories (b) Cash & Cash Equivalents | 2,50,000 50,000 | 1,50,000 50,000 |
| Total | 15,00,000 | 10,00,000 |
[Ans.]
| Particulars | Absolute Change (₹) | Percentage Change (₹) |
| Share Capital | 5,00,000 | 100.00 |
| Non-Current Liabilities | (1,00,000) | (33.33) |
| Current Liabilities | 1,00,000 | 100 |
| Property, Plant and Equipment | 4,00,000 | 100 |
| Current Assets | 1,00,000 | 50 |

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 |
