COMMON SIZE BALANCE SHEET FOR 2023-2022

PARTICULARS 2023 2022 ABSOLUTE PERCENTAGE

CHANGE (%)
Total shareholders fund 10091.58 9163.06 3.94 3.74
Total non-current liabilities 240067.37 230027.20 93.83 94.10
Total current liabilities 5688.05 5249.9 2.22 2.14
TOTAL 255847.2 244440.2 100 100
Total non-current assets 250130.09 239535.12 97.7 97.99
Total current assets 5717.11 4905.07 2.23 2.00
TOTAL 255847.2 244440.2 100 100

Table No.-3.1

INTERPRETATION: From the above table it represents the assets and liabilities of
absolute change and percentage (%) of 2023 – 2022. Shareholders fund, non-current
liabilities, non-current assets were increased from 9163.06 in 2022 compared to 10091.58 in
2023. Current liabilities were more in 2023 compared to 2022. Current assets were increased
from 4905.07 in 2022 compared to 5717.11 in 2023.

2023 - 2022
120
100
80
60
40
ABSOLUTE CHANGE
20
Absolute change - Percentage(% )

PERCENTAGE (%)
0
rs es es L ts ts L
lde iliti iliti O TA sse sse O TA
o b b T ta ta T
eh lia lia en en
ha
r nt nt r r
ur
r
la s r re r re -cu lc
t cu cu n ta
To n- al no To
ln
o
Tot
tal
ta To
To
PARTICULARS

Graph No.-3.1

INTERPRETATION: From the above graph it represents the assets and liabilities of
absolute change and percentage (%). The absolute change of shareholder funds will be more
compared to percentage (%).In percentage (%) current liabilities and current assets were less
compared to absolute change. The absolute change of Non-current assets were less compared
to percentage (%).
COMMON SIZE BALANCE SHEET FOR 2022-2021
PARTICULARS 2022 2021 ABSOLUTE PERCENTAGE (%)
CHANGE
Total share holders 9163.06 12181.02 3.74 5.60
Total non-current 230027.20 201317.88 94.10 92.67
liabilities 5249.9 3728.64 2.14 1.71
Total current liabilities 244440.2 217227.54 100 100
TOTAL 239535.12 213331.87 97.99 98.20
Total non-current assets 4905.07 3896.23 2.00 1.79
Total current assets 244440.2 217227.54 100 100
TOTAL
Table No.-3.2

INTERPRETATION

2022 - 2021
120
100
Absolute change - Percentage(%)

80
60
40
20 ABSOLUTE CHANGE
0 PERCENTAGE (%)
rs es es L ts ts L
lde iliti iliti O TA s se sse O TA
o b b T a a T
r eh t lia t lia ent ent
a r r
sh en en r ur
al urr urr n -cu a lc
t c c t
To on
-
ta
l no To
la n To tal
t To
To
Assets - Liabilities

Graph No.-3.2

INTERPRETATION
COMMON SIZE BALANCE SHEET FOR 2021-2020
PARTICULARS 2021 2020 ABSOLUTE PERCENTAGE
CHANGE (%)
Total share holders 12181.02 7284.14 5.60 4.66
Total non-current liabilities 201317.88 145420.73 92.67 93.19
Total current liabilities 3728.64 3330.39 1.71 2.13
TOTAL 217227.54 156035.26 100 100
Total non-current assets 213331.87 152196.90 98.20 97.54
Total current assets 3896.23 3838.36 1.79 2.45
TOTAL 217228.1 156035.26 100 100
Table No.-3.3

INTERPRETATION

Graph No.-3.3

INTERPRETATION

COMMON SIZE BALANCE SHEET FOR 2020-2019

PARTICULARS 2020 2019 ABSOLUTE PERCENTAGE
CHANGE (%)
Total share holders 7284.14 7046.74 4.66 4.32
Total non-current liabilities 14520.73 152379.47 93.19 93.43
Total current liabilities 3330.39 3664.13 2.13 2.24
TOTAL 156035.26 163090.34 100 100
Total non-current assets 152196.90 159754.39 97.54 97.95
Total current assets 3838.36 3335.94 2.45 2.04
TOTAL 156035.26 163090.34 100 100
Table No.-3.4

INTERPRETATION

Graph No.-3.4

INTERPRETATION

COMMON SIZE BALANCE SHEET FOR 2019-2018

PARTICULARS 2019 2018 ABSOLUTE PERCENTAGE
CHANGE (%)
Total share holders 7046.74 6884.45 4.32 4.85
Total non-current liabilities 152379.47 131489.23 93.43 92.71
Total current liabilities 3664.13 3447.60 2.24 2.43
TOTAL 163090.34 141821.28 100 100
Total non-current assets 159754.39 139107.28 97.95 98.08
Total current assets 3335.94 2714.00 2.04 1.91
TOTAL 163090.34 141821.28 100 100
Table No.-3.5

INTERPRETATION

2019 - 2018
120
100
Absolute change - Percentage(%)

80
60
40
20 ABSOLUTE CHANGE
PERCENTAGE (%)
0
rs es es L ts ts L
lde iliti iliti O TA s se sse O TA
ho T a a T
iab iab nt nt
are ntl ntl r re r re
sh re re cu lc
u
tal - cur c ur on- ta
To l To
on ta ln
la n To ota
t T
To
Assets - Liabilities

Graph No.-3.5

INTERPRETATION

COMPARATIVE BALANCE SHEET FOR 2023-2022

PARTICULARS 2023 2022 ABSOLUTE PERCENTAGE
CHANGE (%)
Liabilities
Equity 10091.78 9163.06 928.72 10.13
Total non-current liabilities 240067.37 230027.20 10040.17 4.36
Total current liabilities 5688.05 5249.94 438.11 8.34
TOTAL 255847.2 244440.2 11407.01 4.66
Assets
Total non-current assets 250130.09 239535.12 10594.97 4.42
Total current assets 5717.11 4905.07 812.04 16.55
TOTAL 255847.2 244440.2 11407.01 4.66
Table No.-3.1

2023 - 2022
12000
10000
8000
Absolute change - Percentage(%)

6000
4000
ABSOLUTE CHANGE
2000 PERCENTAGE (%)
0
es ui
ty es es TA
L
iliti Eq iliti iliti O
b b b T
Lia t lia t lia
en en
rr ur
r
n-cu alc
no t
l To
ta
To
Assets - Liabilities

COMPARATIVE BALANCE SHEET FOR 2022-2021

PARTICULARS 2022 2021 ABSOLUTE PERCENTAGE
 CHANGE (%)
Liabilities
Equity 9163.06 12181.02 -3017.96 24.77
Total non-current liabilities 230027.20 201317.88 28709.32 14.26
Total current liabilities 5249.94 3728.64 1521.3 40.80
TOTAL 244440.2 217227.5 27212.66 12.52
Assets
Total non-current assets 239535.12 213331.87 26203.25 1.22
Total current assets 4905.07 3896.23 1008.84 2.79
TOTAL 244440.2 217227.5 27212.66 12.52

2022 - 2021
35000
30000
25000
Absolute change - Percentage (%)

20000
15000
10000
5000 ABSOLUTE CHANGE
PERCENTAGE (%)
0
s y es es TAL ts ts ts L
-5000 ilitie quit liti liti sse sse sse OTA
b E bi bi TO A a a T
Lia t lia t lia ent ent
r r
en en r r
u rr u rr n-cu al cu
c c t
-
on ota
l no To
la n T tal
t To
To

Assets - Liabilities

COMPARATIVE BALANCE SHEET FOR 2021-2020

PARTICULARS 2021 2020 ABSOLUTE PERCENTA
 CHANGE GE (%)
Liabilities
Equity 12181.02 7284.14 4896.88 67.22
Total non-current liabilities 201317.88 145420.73 55897.15 38.43
Total current liabilities 3728.64 3330.39 398.25 11.95
TOTAL 217227.54 156035.26 398.25 39.21
Assets
Total non-current assets 213331.87 152196.90 61134.97 40.16
Total current assets 3896.23 3838.36 57.87 1.50
TOTAL 217227.54 156035.26 61192.84 39.21

2021 - 2020
60000
50000
40000
Absolute change - Percentage(%)

30000
20000
ABSOLUTE CHANGE
10000 PERCENTAGE (%)
0
es ui
ty es es TA
L
iliti Eq iliti iliti O
b b b T
Lia t lia t lia
en en
rr rr
-cu l cu
n ta
l no To
ta
To
Assets - Liabilities
COMPARATIVE BALANCE SHEET FOR 2020-2019
PARTICULARS 2020 2019 ABSOLUTE PERCENTA
CHANGE GE (%)
Liabilities
Equity 7284.14 7046.74 237.4 3.36
Total non-current liabilities 145420.73 152379.47 -6958.74 4.56
Total current liabilities 3330.39 3664.13 -333.74 9.10
TOTAL 156035.26 163090.34 7055.08 4.32
Assets
Total non-current assets 152196.90 159754.39 -75557.49 4.73
Total current assets 3838.36 3335.94 502.42 15.06
TOTAL 156035.26 163090.33 7055.07 4.32

2020 - 2019
20000
10000
Absolute change - Percentage(%)

0
es ui
ty es es TA
L
se
ts
se
ts
se
ts
TA
L
-10000 iliti q iliti iliti O s s s O
iab
E
lia
b
lia
b T A ta ta T
-20000L t t r en r en
en en r r ABSOLUTE CHANGE
u rr urr n -cu al cu
-30000 c c t PERCENTAGE (%)
on
- al no To
l n T ot tal
-40000 ta To
To
-50000
-60000
-70000
-80000
Assets - Liabilities

COMPARATIVE BALANCE SHEET FOR 2019-218

PARTICULARS 2019 2018 ABSOLUTE PERCENTA
 CHANGE GE (%)
Liabilities
Equity 7046.74 6884.45 162.29 2.35
Total non-current liabilities 152379.47 131489.23 20890.24 15.88
Total current liabilities 3664.13 3447.60 216.53 6.28
TOTAL 163090.33 141821.28 21269.05 14.99
Assets
Total non-current assets 159754.39 139107.28 20647.11 14.84
Total current assets 3335.94 2714.00 621.94 22.91
TOTAL 163090.33 141821.28 21269.05 14.99

2019 - 2018
25000
20000
Absolute change - Percentage(%)

15000
10000
5000 ABSOLUTE CHANGE
0 PERCENTAGE (%)
es ity ities ities TAL se
ts
se
ts ts
se OTA
L
iliti Equ il il O A s as as
b iab liab T T
Lia tl nt nt
n nt r re r re
e re cu u
rr ur n- lc
-cu l c o ta
on ota ln To
la n T ota
t T
To
Assets - Liabilities