AMOUNT(IN RS.

) PERCENTAGES
Liabilities 31.03.2020 31.03.2021 31.03.2020
(A) Shareholders’ Fund
Equity share capital 8,000 12,000 33.78%
Capital Reserve 1,200 2,200 5.07%
General Reserve 4,440 4,180 18.75%
Sinking Fund 800 1,000 3.38%
Total (A) 14,440 19,380 60.98%
(B) Long term loans 0.00%
Debentures 4,000 6,500 16.89%
Total (B) 4,000 6,500 16.89%
(C) Current Liabilities 0.00%
Sundry Creditors 5,100 2,340 21.54%
Others 140 200 0.59%
Total (C) 5,240 2,540 22.13%
Total Liabilities (A+B+C) 23,680 28,420 100.00%
Assets 31.03.2020 31.03.2021
(A) Fixed Assets
Land 400 600 1.69%
Building 6,200 15,720 26.18%
Furniture 180 360 0.76%
Other Fixed Assets 1,120 1,480 4.73%
Total (A) 7,900 18,160 33.36%
(B) Current Assets 0.00%
Stock 3,200 2,600 13.51%
Debtors 4,180 3,800 17.65%
Cash 2,360 200 9.97%
Other Current Assets 640 260 2.70%
Investments 5,400 3,400 22.80%
Total (B) 15,780 10,260 66.64%
Total Assets (A+B) 23,680 28,420 100.00%
PERCENTAGES
31.03.2021

42.22%
7.74%
14.71%
3.52%
68.19%
0.00%
22.87%
22.87%
0.00%
8.23%
0.70%
8.94%
100.00%

2.11%
55.31%
1.27%
5.21%
63.90%
0.00%
9.15%
13.37%
0.70%
0.91%
11.96%
36.10%
100.00%
 AMOUNT(IN RS.) PERCENTAGES
2020 (Rs) 2021(Rs)
Gross Sales 30,300 28,308
Less: Returns 300 308
Net sales 30,000 28,000
Cost of goods sold 21,000 19,880
Gross profit 9,000 8,120
Expenses:
Selling expenses 1,500 1,500
General expenses 900 900
Financial expenses 150 112
Total expenses 2,550 2,524
Net Profit 6,450 5,596