Prepare common-size statement of financial position of Saleem Ltd as on 31st March, 2017 and 31st March, 2018.
| Particulars |
31st March2017 |
31st March 2018 |
| |
Rs. |
Rs. |
| I EQUITY AND LIABILITIES |
|
|
| 1. Shareholders’ fund |
|
|
| a) Share capital |
5,00,000 |
6,00,000 |
| b) Reserves and surplus |
4,00,000 |
3,60,000 |
| 2. Non-current liabilities |
|
|
| Long-term borrowings |
8,00,000 |
2,40,000 |
| 3. Current liabilities |
|
|
| Trade payables |
3,00,000 |
|
| Total |
20,00,000 |
12,00,000 |
| II ASSETS |
|
|
| 1. Non-current assets |
|
|
| a) Fixed assets |
10,00,000 |
6,00,000 |
| b) Non – current investments |
5,00,000 |
2,40,000 |
| 2. Current assets |
|
|
| Inventories |
3,00,000 |
1,20,000 |
| Cash and cash equivalents |
2,00,000 |
2,40,000 |
| Total |
20,00,000 |
12,00,000 |
