Prepare a Common Size Balance Sheet of X Ltd. from the following information:

Balance Sheet of X Ltd. as at 31st March, 2023

Particulars Note No. 31.3.2023 Rs. 31.3.2022 Rs.
I - Equity and Liabilities:
1. Shareholders' Funds
(a) Equity Share Capital
(b) Reserves and Surplus
2. Non-Current Liabilities
3. Current Liabilities



30,00,000
10,00,000
20,00,000
20,00,000


15,00,000
5,00,000
20,00,000
10,00,000
Total 80,00,000 80,00,000
II - Assets:
1. Non-Current Assets
2. Current Assets
(a) Inventories




40,00,000
40,00,000

30,00,000
20,00,000
Total 80,00,000 50,00,000

Marks-4, CBSE: 2023-24/Zone-4/Set-1/Q-33a*

Answer :

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