Accountancy > Financial Statements Analysis > Financial Statement Analysis
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From the following Balance Sheet of Vinayak Ltd., prepare a Comparative Balance Sheet.
Balance Sheet of Vinayak Ltd. as at 31st March, 2024
| Particulars | 31.3.2024 (₹) | 31.3.2023 (₹) |
|---|---|---|
| I-Equity and Liabilities | ||
| 1. Shareholders' Funds | ||
| Share Capital | 11,25,000 | 7,50,000 |
| 2. Non-Current Liabilities | ||
| Long-term Borrowings | 4,50,000 | 3,00,000 |
| 3. Current Liabilities | ||
| Trade Payables | 1,50,000 | 1,00,000 |
| Total | 17,25,000 | 11,50,000 |
| II- Assets: | ||
| 1. Non-Current Assets | ||
| Property, Plant and Equipment and Intangible Assets | 12,75,000 | 8,50,000 |
| 2. Current Assets | ||
| (a) Inventories | 3,00,000 | 2,00,000 |
| (b) Cash and Cash Equivalents | 1,50,000 | 1,00,000 |
| Total | 17,25,000 | 11,50,000 |
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