Prepare a Common Size Balance Sheet of ZXT Ltd. from the following information. Note $\displaystyle 31.3.2024$ $\displaystyle 31.3.2023$ Particulars No. < < I Equity and Liabilities : 1. Shareholders' Funds Share Capital $\displaystyle 30,00,000$ $\displaystyle 10,00,000$ 2. Non-Current Liabilities Long-term Borrowings $\displaystyle 16,00,000$ $\displaystyle 8,00,000$ 3. Current Liabilities $\displaystyle 4,00,000$ $\displaystyle 2,00,000$ Total $\displaystyle 50,00,000$ $\displaystyle 20,00,000$ II Assets : 1. Non-Current Assets Property, Plant and Equipment and Intangible assets $\displaystyle 30,00,000$ $\displaystyle 14,00,000$ 2. Current Assets Inventory $\displaystyle 20,00,000$ $\displaystyle 6,00,000$ Total $\displaystyle 50,00,000$ $\displaystyle 20,00,000$

Common Size Balance Sheet of ZXT Ltd. as at $\displaystyle 31.3.2023$ and $\displaystyle 31.3.2024$ Particulars Note Absolute Amount % of Total Assets no. $\displaystyle 31.3.2023$ $\displaystyle 31.3.2024$ $\displaystyle 31.3.2023$ $\displaystyle 31.3.2024$ (₹) (₹) (%) (%) I-Equity and Liabilities: 1.Shareholders’ Funds Share Capital $\displaystyle 10,00,000$ $\displaystyle 30,00,000$ $\displaystyle 50$ $\displaystyle 60$ 2.Non-Current Liabilities Long-term Borrowings $\displaystyle 8,00,000$ $\displaystyle 16,00,000$ $\displaystyle 40$ $\displaystyle 32$ 3.Current Liabilities Trade Payables $\displaystyle 2,00,000$ $\displaystyle 4,00,000$ $\displaystyle 10$ $\displaystyle 8$ Total $\displaystyle 20,00,000$ $\displaystyle 50,00,000$ $\displaystyle 100$ $\displaystyle 100$ II- Assets: 1.Non-Current Assets Property, Plant and Equipment and Intangible Assets $\displaystyle 14,00,000$ $\displaystyle 30,00,000$ $\displaystyle 70$ $\displaystyle 60$ 2.Current Assets Inventory $\displaystyle 6,00,000$ $\displaystyle 20,00,000$ $\displaystyle 30$ $\displaystyle 40$ Total $\displaystyle 20,00,000$ $\displaystyle 50,00,000$ $\displaystyle 100$ $\displaystyle 100$