Prepare a Common Size Balance Sheet from the following Balance Sheet of Shree Ltd. as at 31st March, 2022:
Balance Sheet of Shree Ltd. as at 31st March, 2022
| Particulars | Note No. | 31.03.2022 ₹ |
31.03.2021 ₹ |
|---|---|---|---|
| I Equity and Liabilities: | |||
| Shareholders’ Funds | |||
| Share Capital | 40,00,000 | 30,00,000 | |
| 2. Non-Current Liabilities | |||
| Long-term Borrowings | 20,00,000 | 15,00,000 | |
| 3. Current Liabilities | |||
| Trade Payables | 20,00,000 | 5,00,000 | |
| Total | 80,00,000 | 50,00,000 | |
| II Assets : | |||
| 1. Non-Current Assets | |||
| Fixed Assets | |||
| (a) Tangible Assets | 20,00,000 | 15,00,000 | |
| (b) Intangible Assets | 40,00,000 | 10,00,000 | |
| 2. Current Assets | |||
| Inventories | 20,00,000 | 25,00,000 | |
| Total | 80,00,000 | 50,00,000 |
Marks-3, CBSE:2021-22/Term-2/Zone-4/Set-1/Q-11*