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Comparative Statements and Common-Size Statements 5.11
II. ASSETS
1. Non-Current Assets
(a) Property, Plant and Equipment and Intangible Assets:
—Property, Plant and Equipment 108.00 90.00
(b) Non-Current Investments 15.00 15.00
2. Current Assets
(a) Trade Receivables 3 29.50 40.00
(b) Cash and Cash Equivalents 2.00 5.00
Total 154.50 150.00

Notes to Accounts
Particulars 31st March, 31st March,
2024 (`) 2023 (`)
1. Long-term Borrowings
From: Loan from Bank 27.00 30.00
Loan from Others 18.00 15.00
45.00 45.00
2. Trade Payables
Sundry Creditors 13.20 12.00
3. Trade Receivables
Sundry Debtors 29.50 40.00

Solution: COMPARATIVE BALANCE SHEET as at 31st March, 2023 and 2024 (` in Lakhs)
Particulars Note 31st March, 31st March, Absolute Change Percentage Change
No. 2023 2024 (Increase/Decrease) (Increase/Decrease)
` ` ` %
(A) (B) (C = B – A)   D = C × 100  
 A 
I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
(a) Share Capital:
(i) Equity Share Capital 60.00 60.00 ... ...
(ii) Preference Share Capital 15.00 15.00 ... ...
(b) Reserves and Surplus 15.00 18.00 3.00 20.00
2. Non-Current Liabilities
(a) Long-term Borrowings
(i) Loan from Bank 30.00 27.00 (3.00) (10.00)
(ii) Loan from Others 15.00 18.00 3.00 20.00
(b) Long-term Provisions 2.00 2.30 0.30 15.00
3. Current Liabilities
(a) Trade Payables (Creditors) 12.00 13.20 1.20 10.00
(b) Short-term Provisions 1.00 1.00 ... ...
Total 150.00 154.50 4.50 3.00
II. ASSETS
1. Non-Current Assets
(a) Property, Plant and
Equipment and Intangible
Assets—Property, Plant
Equipment 90.00 108.00 18.00 20.00
(b) Non-Current Investments 15.00 15.00 ... ...
2. Current Assets
(a) Trade Receivables (Debtors) 40.00 29.50 (10.50) (26.25)
(b) Cash and Cash Equivalents 5.00 2.00 (3.00) (60.00)
Total 150.00 154.50 4.50 3.00