CBSE 2024 · Region 3 · Set 3 · Q33

From the following Balance Sheet of Hira Ltd. as at 31st March, $\displaystyle 2023$, prepare Comparative Balance Sheet : Balance Sheet of Hira Ltd. as at 31st March, $\displaystyle 2023$ Note $\displaystyle 31.3.2023$ $\displaystyle 31.3.2022$ Particulars no. (<) (<) I Equity and Liabilities : 1. Shareholders' Funds (a) Share Capital $\displaystyle 15,00,000$ $\displaystyle 12,00,000$ 2. Non-Current Liabilities (a) Long-term Borrowings $\displaystyle 10,00,000$ $\displaystyle 5,00,000$ 3. Current Liabilities (a) Trade Payables $\displaystyle 1,00,000$ $\displaystyle 3,00,000$ Total $\displaystyle 26,00,000$ $\displaystyle 20,00,000$ II Assets : 1. Non-Current Assets (a) Fixed Assets/Property, Plant and Equipment and Intangible Assets $\displaystyle 20,00,000$ $\displaystyle 15,00,000$ 2. Current Assets (a) Inventories $\displaystyle 1,50,000$ $\displaystyle 1,00,000$ (b) Trade Receivables $\displaystyle 4,50,000$ $\displaystyle 4,00,000$ Total $\displaystyle 26,00,000$ $\displaystyle 20,00,000$

OR

From the following information of NK Ltd., prepare a Common Size Statement of Profit and Loss for the years ended 31st March, $\displaystyle 2022$ and 31st March, $\displaystyle 2023$ : Particulars $\displaystyle 31.3.2023$ $\displaystyle 31.3.2022$ Revenue from Operations (<) $\displaystyle 25,00,000$ $\displaystyle 20,00,000$ Cost of Materials Consumed (<) $\displaystyle 8,00,000$ $\displaystyle 6,00,000$ Employee Benefit Expenses (<) $\displaystyle 4,00,000$ $\displaystyle 4,00,000$ Income Tax Rate % $\displaystyle 20$ $\displaystyle 30$