Page 25 - MA12

Comparative Statements and Common-Size Statements 2.11

GUIDE TO ANSWERS
1.

Particulars Share Capital Long-term Borrowings Current Fixed Assets Non-current Current
Liabilities Investments Assets

Absolute Change (`) 82,000 2,58,000 2,20,000 1,38,000 2,000 4,20,000
Percentage Change (%) 23.84 58.90 282.05 32.09 50.00 98.59

2.
Particulars Share Capital Long-term Borrowings Current Liabilities Non-Current Assets Current Assets
Absolute Change (`) 5,00,000 6,00,000 4,00,000 9,00,000 6,00,000
Percentage Change (%) 33.33 150.00 66.67 39.13 60.00

3.
Particulars Revenue from Other Purchases of Changes in Finance Depreciation & Other Net
Operations Income Stock-in-Trade Inventories Costs Amortisation Expenses Profit
Absolute Change (`) 10,00,000 1,00,000 2,00,000 3,00,000 (5,000) 5,000 25,000 5,75,000
Percentage Change (%) 25.00 50.00 6.25 150.00 (10.00) 20.00 8.33 79.31

4.
Year ended Equity Share Preference Reserves and Long-term Current Fixed Non-Current Current
Capital Share Capital Surplus Borrowings Liabilities Assets Investments Assets
31st March, 2020 (%) 42.56 14.18 14.18 14.18 14.90 56.74 14.18 29.08
31st March, 2019 (%) 35.29 23.53 11.76 11.76 17.65 47.06 11.76 41.18