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*