COMMON SIZE BALANCE SHEET FOR 2023-2022

PARTICULARS 2023 2022 ABSOLUTE PERCENTAGE

CHANGE (%)

Total shareholders fund 736.70 660.49 76.21 33.08

Total non-current liabilities 78.23 55.90 22.33 2.50

Total current liabilities 306.25 174.42 131.83 7.10

TOTAL 1,121.18 890.81 230.37 100

Total non-current assets 681.45 612.31 69.14 78.24

Total current assets 439.72 278.49 161.23 21.75

TOTAL 1,121.18 890.81 230.37 100

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 13,924.11 in 2022 compared to 16,502.23 in 2023.
Current liabilities were more in 2023 compared to 2022. Current assets were increased from
3,351.14 in 2022 compared to 5,337.41 in 2023.

2500

2000

1500

1000

500

0
nd es TA
L
et
s
et
s
TA
L
fu liti s s
s bi
es TO as as TO
er ia nt nt
o ld
n tl i liti rre re
h b r
re rre tl
ia
n-
cu
lc
u
s ha - cu n no ta
ta
l on rre ta
l T o Graph
To a ln l cu
To
No:3.1 t ta
To To

2023 2022 ABSOLUTE CHANGE PERCENTAGE (%)

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 was less compared
to percentage (%).

COMMON SIZE BALANCE SHEET FOR 2022-2021

PARTICULARS 2022 2021 ABSOLUTE PERCENTAGE (%)
CHANGE

Total share holders 660.49 593.76 66.73 69.20

Total non-current liabilities 55.90 65.97 -10.07 7.68

Total current liabilities 174.42 198.29 -23.87 23.11

TOTAL 890.81 858.02 32.79 100

Total non-current assets 612.31 612.67 70.97 71.70

Total current assets 278.49 278.49 29.02 32.45

TOTAL 890.81 858.02 32.79 100

Table No.-3.2

INTERPRETATION: From the above table it represents the assets and liabilities of
absolute change and percentage (%) of 2022– 2021. Shareholders fund, non-current
liabilities, non-current assets were increased from 13,646 in 2021 compared to 15,403.96 in
2021. Current liabilities were more in 2022 compared to 2021. Current assets were decreased
from 3,960.89 in 2021 compared to 3,351.14 in 2022.

2500

2000

1500

1000

500

0
s s L s s L
der i tie TA s et s et TA
l i l TO as TO
-500 ho b es as
re tl
ia
liti nt nt
ha n bi rre rre
ls rre tl
ia -c
u
lc
u
ota - cu n on ta
T on rre ta
l n
T o
a ln l cu
To
t ta
To To

2022 2021 ABSOLUTE CHANGE PERCENTAGE (%)

 Graph No.-3.2

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

COMMON SIZE BALANCE SHEET FOR 2021-2020

PARTICULARS 2021 2020 ABSOLUTE PERCENTAGE
CHANGE (%)

Total share holders 593.76 462.33 131.43 48.06

Total non-current liabilities 65.97 195.41 -129.44 20.31

Total current liabilities 198.29 304.11 -105.82 31.61

TOTAL 858.02 961.85 -103.83 100

Total non-current assets 612.67 709.96 -97.29 81.03

Total current assets 278.49 251.89 26.6 18.96

TOTAL 858.02 961.85 -103.83 100

Table No.-3.3

INTERPRETATION: From the above table it represents the assets and liabilities of
absolute change and percentage (%) of 2021– 2020. Shareholders fund, non-current
liabilities, non-current assets were increased from 12,084 in 2020 compared to 13,646.39 in
2020. Current liabilities were more in 2021compared to 2020. Current assets were increased
from 3,960.89 in 2021 compared to 2,292.27 in 2020.

2500

2000

1500

1000

500

0
s s L s s L
d er i tie TA s et s et TA
l i l TO as TO
-500 ho b es as
re tl
ia
liti nt nt
ha n bi rre rre
ls rre tl
ia -c
u
lc
u
ota - cu n on ta
T on rre ta
l n
T o
a ln l cu
To
t ta
To To
Graph
2021 2020 ABSOLUTE CHANGE PERCENTAGE (%)
No.-3.3
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.

COMMON SIZE BALANCE SHEET FOR 2020-2019

PARTICULARS 2020 2019 ABSOLUTE PERCENTAGE
CHANGE (%)

Total share holders 462.33 804.96 -342.63 50.45

Total non-current liabilities 195.41 483.11 -287.7 -287.7

Total current liabilities 304.11 307.24 -3.13 -3.13

TOTAL 961.85 1,595.31 -633.46 100

Total non-current assets 709.96 1,342.67 -632.71 84.16

Total current assets 251.89 252.64 -0.75 15.83

TOTAL 961.85 1,595.31 -633.46 100

Table No.-3.4

INTERPRETATION: From the above table it represents the assets and liabilities of
absolute change and percentage (%) of 2020– 2019. Shareholders fund, non-current
liabilities, non-current assets were increased from 12,084.13 in 2020 compared to 6,997.57 in
2019. Current liabilities were more in 2020 compared to 2019. Current assets were increased
from 2,292.27 in 2021 compared to 2,029.05 in 2019.

3000
2500
2000
1500
1000
500
0
rs s s AL s s L
-500 olde tie tie et et TA
bili bili T OT a ss a ss TO
h ia ia nt nt
e tl tl
-1000har n n rre rre
ls r e re u u
ta ur ur -c lc
-c lc on ta
To n a n T o
no To
t al
tal T ot
To

2020 2019 ABSOLUTE CHANGE PERCENTAGE (%)

Graph
No.-3.4
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.

COMMON SIZE BALANCE SHEET FOR 2019-2018

PARTICULARS 2019 2018 ABSOLUTE PERCENTAGE
CHANGE (%)

Total share holders 804.96 778.01 26.95 13.86

Total non-current liabilities 483.11 588.56 -105.45 63.48

Total current liabilities 307.24 318.85 -11.61 19.25

TOTAL 1,595.31 1,685.42 -66.89 100

Total non-current assets 1,342.67 1451.55 -108.88 65.32

Total current assets 252.64 233.87 18.77 34.68

TOTAL 1,595.31 1,685.42 -66.89 100

Table No.-3.5

INTERPRETATION: From the above table it represents the assets and liabilities of
absolute change and percentage (%) of 2019 – 2018. Shareholders fund, non-current
liabilities, non-current assets were increased from 6,997.57 in 2019 compared to 5,612.47 in
2018. Current liabilities were more in 2019 compared to 2018.

8000
7000
6000
5000
4000
3000
2000
1000
0
s s L s ts L
-1000 er tie TA et se TA
old ili TO a ss s TO
h
li ab es nt ta
re
nt liti re en
s ha rr e bi ur rr
l il a -c u
ta cu nt on lc
To n- ta
no urre ta
l n
T o
ta
l lc To
To ta
To
Graph
2019 2018 ABSOLUTE CHANGE PERCENTAGE (%)
No.- 3.5
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

COMPARATIVE BALANCE SHEET FOR 2023-2022

PARTICULARS 2023 2022 ABSOLUTE PERCENTAGE
CHANGE (%)
Liabilities
Equity 46.40 23.20 23.2 4.20
Total non-current liabilities 78.23 55.90 -22.33 2.50
Total current liabilities 306.25 174.42 -131.83 7.10
TOTAL 1,121.18 890.81 -130.96 100
Assets
Total non-current assets
681.45 612.31 -69.14 35.65
Total current assets
439.72 278.49 -70.82 21.75
TOTAL
1,121.18 890.81 -130.96 100

Table No.-3.6
INTERPRETATION: From the above table it represents the assets and liabilities of absolute
change and percentage (%) of 2023 – 2022. Equity, non-current liabilities, non-current assets
were increased from 13,924.11 in 2022 compared to 16,502.23 in 2023. Current liabilities
were more in 2023 compared to 2022. Current assets were increased from 3,351.14 in 2022
compared to 5,337.41 in 2023.

2500

2000

1500

1000

500

0
ty es es AL ts ts ts L
ui liti iliti TOT se sse sse OTA
-500Eq bi b A s a a T
ia
t l nt l
ia nt ent
n rre rr
rre rre cu cu
- cu l cu on- tal
n a n T o
no Tot al
tal T ot
To

2023 2022 ABSOLUTE CHANGE PERCENTAGE (%) Graph

No.- 3.6
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.

COMPARATIVE BALANCE SHEET FOR 2022-2021

PARTICULARS 2022 2021 ABSOLUTE PERCENTAGE
CHANGE (%)
Liabilities
Equity 23.20 23.20 00 90.17
Total non-current liabilities 55.90 65.97 10.07 1.97
Total current liabilities 174.42 198.29 23.87 7.85
TOTAL 890.81 858.02 33.94 100
Assets
Total non-current assets
612.31 612.67 0.36 70.97
Total current assets
278.49 245.35 33.58 29.02
TOTAL
890.81 858.02 33.94 100

Table No.-3.7
INTERPRETATION: From the above table it represents the assets and liabilities of absolute
change and percentage (%) of 2022– 2021. Shareholders fund, non-current liabilities, non-
current assets were increased from 13,646 in 2021 compared to 15,403.96 in 2021. Current
liabilities were more in 2022 compared to 2021. Current assets were decreased from 3,960.89
in 2021 compared to 3,351.14 in 2022.
2000
1800
1600
1400
1200
1000
800
600
400
200
0
ty es es AL ts ts ts L
ui liti iliti TOT se sse sse OTA
Eq bi b A s a a T
ia
t l nt l
ia nt ent
n rre rr
rre rre cu cu
- cu l cu on- tal
n
no Tot
a al
n To
tal T ot
To

2022 2021 ABSOLUTE CHANGE PERCENTAGE (%)

Graph No.-3.7
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.

COMPARATIVE BALANCE SHEET FOR 2021-2020

PARTICULARS 2021 2020 ABSOLUTE PERCENTAGE
CHANGE (%)
Liabilities
Equity 23.20 23.20 00 92.15
Total non-current liabilities 65.97 195.41 -129.44 1.87
Total current liabilities 198.29 304.11 105.82 5.97
TOTAL 858.02 961.85 -23.62 100
Assets
Total non-current assets
612.67 709.96 97.29 81.03
Total current assets
245.35 251.89 -73.67 18.96
TOTAL
858.05 961.85 -23.62 100

Table No.-3.8
INTERPRETATION: From the above table it represents the assets and liabilities of absolute
change and percentage (%) of 2021– 2020. Equity, non-current liabilities, non-current assets
were increased from 12,084 in 2020 compared to 13,646.39 in 2020. Current liabilities were
more in 2021compared to 2020. Current assets were increased from 3,960.89 in 2021
compared to 2,292.27 i
2500

2000

1500

1000

500

0
rs es e s T AL ts ts L S rs
l de iliti iliti O s se sse OTA LAR lde
-500ho T ta ta T ho
ia
b
ia
b CU
a re t l nt l ren rren R TI are
sh rre n r
l -1000 rre cu cu PA l sh
ta - cu l cu on- tal ta
o To
T on ota ln To
ln T o ta
ta T
To

2020 2019 ABSOLUTE CHANGE PERCENTAGE (%)

Graph No.-3.8
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.

COMPARATIVE BALANCE SHEET FOR 2020-2019

PARTICULARS 2020 2019 ABSOLUTE PERCENTAGE
CHANGE (%)
Liabilities
Equity 23.20 23.20 00 79.94
Total non-current liabilities 195.41 483.11 287.7 2.72
Total current liabilities 304.11 307.24 3.13 17.32
TOTAL 961.85 1,595.31 290.83 100
Assets
Total non-current assets
709.96 1342.67 632.71 71.00
Total current assets
251.89 252.64 0.75 28.99
TOTAL
961.85 1,595.31 633.46 100

Table No.-3.9
INTERPRETATION: From the above table it represents the assets and liabilities of absolute
change and percentage (%) of 2021– 2020. Equity, non-current liabilities, non-current assets
were increased from 12,084 in 2020 compared to 13,646.39 in 2020. Current liabilities were
more in 3500
3000
2500
2000
1500
1000
500
0
ty es es AL ts ts ts L
ui liti iliti TOT se sse sse OTA
Eq bi b A s a a T
ia
t l nt l
ia nt ent
n rre rr
rre rre cu cu
- cu l cu on- tal
n
no Tot
a al
n To
tal T ot
To

2020 2019 ABSOLUTE CHANGE PERCENTAGE (%)

2021compared to 2020. Current assets were increased from 3,960.89 in 2021 compared to
2,292.27 in 2020.
 Graph No-3.9

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.

COMPARATIVE BALANCE SHEET FOR 2019-2018

PARTICULARS 2019 2018 ABSOLUTE PERCENTAGE
CHANGE (%)
Liabilities
Equity 23.20 23.20 00 82.72
Total non-current liabilities 483.11 588.56 105.45 5.22
Total current liabilities 307.24 318.85 11.61 17.32
TOTAL 1,595.31 1,685.42 117.06 100
Assets
Total non-current assets
1342.67 1454.55 -111.88 65.32
Total current assets
252.64 233.87 -18.77 34.67
TOTAL
1,595.31 1,685.42 117.06 100
 Table No.-3.10

INTERPRETATION: From the above table it represents the assets and liabilities of
absolute change and percentage (%) of 2019 – 2018. Shareholders fund, non-current
liabilities, non-current assets were increased from 6,997.57 in 2019 compared to 5,612.47 in
2018. Current liabilities were more in 2019 compared to 2018.

Graph No-3.10
4000
3500
3000
2500
2000
1500
1000
500
0
y
-500 uit itie itie
s s L ts ts ts L
q l l OTA s se sse sse OTA
E bi bi T A a a T
ia
t l nt l
ia nt ent
n rre rr
rre rre cu cu
- cu l cu on- tal
on ota ln To
ln T ota
ta T
To

2019 2018 ABSOLUTE CHANGE PERCENTAGE (%)

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.