Page 159 - afs12

5.18 Analysis of Financial Statements—CBSE XII
Notes to Accounts

Particulars 31st March, 31st March,
2024 (`) 2023 (`)
1. Revenue from Operations
Sales 18,36,000 15,30,000
Less: Returns 35,000 30,000
18,01,000 15,00,000
2. Other Expenses
Administrative Expenses 1,70,000 1,50,000
Miscellaneous Expenses (Non-operative) 30,000 20,000
2,00,000 1,70,000

[Ans.:
Year Ended Other Income Purchases of Change in Employees Other Net Profit
Stock-in-Trade Inventories of Benefit Expenses
Stock-in-Trade Expenses
31st March, 2023 (%) 1.00 60.00 0.67 20.00 11.33 9.00
31st March, 2024 (%) 1.11 56.77 (0.55) 18.32 11.10 15.46
]
10. Prepare Common-size Balance Sheet of X Ltd. as at 31st March, 2024 and 2023:
Particulars Note 31st March, 31st March,
No. 2024 (`) 2023 (`)
I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
(a) Share Capital:
(i) Equity Share Capital 6,00,000 8,00,000
(ii) Preference Share Capital 2,00,000 4,00,000
(b) Reserves and Surplus 2,00,000 2,00,000
2. Non-Current Liabilities
Long-term Borrowings (Debentures) 2,00,000 2,00,000
3. Current Liabilities
(a) Short-term Borrowings 90,000 1,50,000
(b) Trade Payables (Creditors) 1,00,000 1,25,000
(c) Short-term Provisions 20,000 25,000
Total 14,10,000 19,00,000
II. ASSETS
1. Non-Current Assets
(a) Property, Plant and Equipment and Intangible Assets:
(i) Property, Plant and Equipment 6,00,000 8,00,000
(ii) Intangible Assets 2,00,000 2,00,000
(b) Non-current Investments 2,00,000 2,00,000
2. Current Assets
(a) Inventories 1,75,000 2,50,000
(b) Trade Receivables 1,45,000 2,75,000
(c) Cash and Cash Equivalents 90,000 1,75,000
Total 14,10,000 19,00,000