comaparative statements and common size statement class 12
Comparative Balance Sheet
- From the following information, prepare Comparative Balance Sheet of Jaico Ltd.;
Comparative Balance Sheet of Hopeful Ltd., as at 31st March

Solution- Jaico Ltd
Comparative balance sheet Jaico Ltd
As at 31st march 2025 and 2026

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

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

3. Following is the Balance Sheet of Gold Mohar Ltd., as at 31st March, 2026:

You are required to prepare Comparative Balance Sheet on the basis of the information given in the above Balance Sheet.
Ans.
Note: This analysis utilizes both comaparative statements and common size statement to derive insights.
Comparative Balance Sheet of Mohar Ltd., as at 31st March

4. Balance Sheet of Sandesh Ltd. As at 31st March, 2026 is given below:

Prepare Comparative Balance Sheet showing percentage changes from 2025 to 2026.
Ans.
Comparative Balance Sheet of Sandesh Ltd., as at 31st March

5.Following is the summarized Balance sheet of Hopeful Ltd. As at 31st March, 2026:


You are required to comment upon the changes in absolute figures form one period to another.
Ans.
Comparative Balance Sheet of Hopeful Ltd., as at 31st March

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

Ans.
Comparative Balance Sheet of Royal Industries Ltd.
as at 31st March

Comparative Statement of Profit & Loss (Income Statement)
7. Prepare Comparative Statement of Profit & Loss from the following information:

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

8. From the following information prepare a comparative statement of profit and loss for the year ended 31st March, 2023 and 2024:


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

Ans.
Comparative Statement of Profit & Loss
For the years ended March 31, 2021

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

Income Tax Rate 40%.
Ans.
Comparative Statement of Profit & Loss for the year ended 31st March

11. Following information is extracted from the Statement of Profit & Loss of Kalyan Ltd. For the year ended 31st March, 2026:

Prepare Comparative Statement of Profit & Loss.
Ans.
Comparative Statement of Profit & Loss for the year ended 31st March

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

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

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


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

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

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

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

16. From the following information, prepare Comparative Statement of Profit & Loss for the year ended 31st March, 2023:

Ans.
Comparative Statement of Profit & Loss for the years ended March 31, 2021

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

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

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

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

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

Note to Accounts

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

Note to Accounts

Common-Size Balance Sheet
20. From the following information, prepare a Common – size Balance Sheet:

Ans.
Common size Balance Sheet of as at 31st March

23. From the given Balance Sheet of Geox Ltd., Prepare Common Size Balance sheet:
Balance Sheet of Geox Ltd., as at 31st March, 2023

Ans.
Common size Balance Sheet of as at 31st March
Balance Sheet of Geox Ltd., as at 31st March, 2023

22. From the following information prepare a common-size Balance Sheet:
Balance Sheet as at 31st March, 2026

Ans. Common size Balance sheet of as at 31st March

Common-size Statement of Profit & Loss (Income Statement)
23. From the following Statement of Profit & Loss of Star Ltd., for the years ended 31st March, 2025 and 2026, prepare a Common-size Statement:


24. Prepare a ‘Common Size Statement of Profit & Loss of Neurosci Ltd. For the year ended 31st March, 2023 from the following Information:

Solution –

25. Prepare a ‘Common Size Statement of Profit & Loss of QLM Ltd. For the year ended 31st March, 2023 from the following Information:

solution –

26. Prepare a ‘Common Size Statement of Profit & Loss of ‘Hari Darshan Ltd.’ From the following Information:

Solution –
Common Size Balance Sheet of as of 31st March

27. From the following Information of NK Ltd., prepare a common size statement of Profit and loss for the year ended 31st March, 2022 and 31st March, 2023:

28. Prepare Common size Statement of Profit & Loss form the following information:

Additional Information:
Other expenses include Provision for Tax of RS.2,00,000 for the year ending 31st March, 2025 and Rs.2,50,000 for the year ending 31st March, 2026.
Solution –
Common Size Balance Sheet of as of 31st March

29. Prepare Common-size Statement of Profit & Loss form the following Statement of Profit & Loss:

Solution
Common size Balance Sheet of as at 31st March

30. Prepare common-size Statement of Profit & Loss from the following Statement of Profit & Loss:

Ans.
Common size Balance Sheet of as at 31st March

NCERT
https://ncert.nic.in/textbook.php
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