From the following Balance Sheet of R Ltd., Prepare a Common Size Statement 

Balance Sheet of R Ltd. (as at 31st March,2020).

Particulars Note
No.
31st March, 2019
31st March, 2020
Equity and Liabilities
Shareholder’s Funds
Share Capital 2,50,000 2,00,000
Reserves and Surplus 80,000 60,000
Current Liabilities
Trade Payables 70,000 40,000
Total 4,00,000 3,00,000
Assets
Non-Current Assets
Fixed Assets
Tangible Assets 1,60,000 1,20,000
Intangible Assets 20,000 30,000
Current Assets
Inventories 80,000 30,000
Trade Receivables 1,20,000 1,00,000
Cash and Cash Equivalents 20,000 20,000
Total 4,00,000 3,00,000

Marks-4, CBSE:2020-21/Sample/Q-31*

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