From the following Balance Sheet of Surbhi Ltd. as at 31st March, 2019, prepare a Common Size Balance Sheet :
Balance Sheet of Surbhi Ltd. as at 31st March, 2019
| Particulars | Note no. | 31.3.2019 (₹) |
31.3.2018 (₹) |
|---|---|---|---|
| I – Equity and Liabilities : | |||
| 1. Shareholders Funds : | |||
| (a) Share Capital | 20,00,000 | 9,00,000 | |
| (b) Reserves and Surplus | 2,00,000 | 1,00,000 | |
| 2. Non-Current Liabilities : | |||
| Long-term Borrowings | 12,00,000 | 5,00,000 | |
| 3. Current Liabilities : | |||
| Trade Payables | 6,00,000 | 5,00,000 | |
| Total | 40,00,000 | 20,00,000 | |
| II – Assets : | |||
| 1. Non-Current Assets : | |||
| Fixed Assets : | 20,00,000 | 10,00,000 | |
| 2. Current Assets : | |||
| (a) Inventories | 19,00,000 | 8,00,000 | |
| (b) Cash and Cash Equivalents | 1,00,000 | 2,00,000 | |
| Total | 40,00,000 | 20,00,000 |
Marks-4, CBSE:2019-20/Comp/01/Q-31*