3.Tools and techniques of Financial Statement Analysis

Comparative Balance Sheet

From the following information, prepare Comparative Balance Sheet of Dreams Converge Ltd;

Particulars	31^st March, 2024 ₹	31^st March, 2025 ₹
Shareholders’ Funds Non-current Liabilities Current Liabilities Non-current Assets Current Assets	15,00,000 7,50,000 2,50,000 17,50,000 7,50,000	22,50,000 7,50,000 7,50,000 26,25,000 11,25,000

Solution –

2. Form the following Balance Sheet, prepare Comparative Balance Sheet of Paras Milk Ltd.:

Solution –

Comparative Balance Sheet of Paras Lts. As at 31^st march

3. Following is the Balance Sheet of Gold Mohar Ltd., as at 31^st March, 2025:

You are required to prepare Comparative Balance Sheet on the basis of the information given in the above Balance Sheet.

Solution –

Comparative Balance Sheet of Mohar Ltd., as at 31^st March

4. Balance Sheet of Raja Ltd. As at 31^st March, 2025 is given

below:

Prepare Comparative Balance Sheet showing percentage changes from 2024 to 2025.

Solution –

Comparative Balance Sheet of Raja Ltd., as at 31^st March

5. Following is the summarized Balance sheet of Hopeful Ltd. As at 31^st March, 2025:

You are required to comment upon the changes in absolute figures form one period to another.

Solution –

Comparative Balance Sheet of Hopeful Ltd., as at 31^st March

6. From the following Balance Sheet of Royal Industries Ltd. As at 31^st March, 2025, prepare Comparative Balance Sheet:

Solution –

Comparative Balance Sheet of Royal Industries Ltd.

as at 31^st March

7. From the following Balance Sheet of H.P. Ltd., as at 31^st March, 2025 prepare Comparative Balance Sheet:

Solution –

Comparative Balance Sheet of H.P. Ltd. as at 31^st March

8. Prepare Comparative Statement of Profit & Loss from the following information:

Solution – Comparative Statement of Profit & Loss for the year ended 31^st March

9. From the following Statement of Profit & Loss of Skills India Ltd., for the year ended 31^st March, 2018 and 2019, prepare Comparative Statement of Profit & Loss:

Solution –

Comparative Statement of Profit & Loss for the year ended 31^st March

10. Prepare Comparative Statement of Profit & Loss from the following:

Solution –

Comparative Statement of Profit & Loss

For the years ended March 31, 2021

11. Following information is extracted from the Statement of Profit & Loss of Gold Coin Ltd. For the year ended 31^st March, 2025:

Prepare Comparative Statement of Profit & Loss.

Solution –

12. Prepare a Comparative Income Statement of Bikul Ltd. With the help of the following information:

Income Tax Rate 40%.

Solution –

13. Prepare Comparative Statement of Profit & Loss from the following information:

Solution –

14. Prepare a Comparative Statement of Profit & Loss from the Information extracted from the Statement of Profit & Loss for the year ended 31^st March, 2017 and 2018.

Solution –

15. From the following information, prepare Comparative Statement of Profit & Loss showing increase, decrease and percentage:

Solution –

16. From the following particulars obtained from the books of Mark, prepare a Comparative Statement of Profit & Loss:

Solution –

17. From the following information, prepare Comparative Statement of Profit & Loss:

18. From the following information, prepare Comparative Statement of Profit & Loss for the year ended 31^st March, 2013:

Solution –

19. Prepare Comparative Statement of Profit & Loss from the following Statement of Profit & Loss:

Solution –

20. From the following Statement of profit and loss, prepare Comparative Statement of Profit & Loss:

Solution –

21. From the following information, prepare a Common – size Balance Sheet:

Solution –

22. From the given Balance Sheet of Geox Ltd., Prepare Common Size Balance sheet:

Solution –

23. Prepare Common-size Balance sheet and comment on the financial position of Sun Ltd., and star Ltd. The Balance Sheets of Sun Ltd., and Star Ltd. As at 31^st March, 2025 are: