Question 14 Marks
From the following Balance Sheet of Sun Ltd. as at 31st March 2023, prepare Common-Size Balance Sheet:
| Particulars | Note No. | 31st March, 2023 (₹) | 31st March, 2022 (₹) |
| I. EQUITY AND LIABILITIES | |||
| 1. Shareholders' Funds | |||
| (a) Share Capital | 80,00,000 | 60,00,000 | |
| (b) Reserves and Surplus | 12,00,000 | 8,00,000 | |
| 2. Non-Current Liabilities | |||
| Long-term Borrowings | 24,00,000 | 20,00,000 | |
| 3. Current Liabilities | |||
| Short-term Borrowings | 4,00,000 | 12,00,000 | |
| Total | 1,20,00,000 | 1,00,00,000 | |
| II. ASSETS | |||
| 1. Non-Current Assets | |||
| Property, Plant and Equipment and Intangible Assets: | |||
| (i) Property, Plant and Equipment | 80,00,000 | 60,00,000 | |
| (ii) Intangible Assets | 4,00,000 | 12,00,000 | |
| 2. Current Assets | |||
| (a) inventories | 24,00,000 | 20,00,000 | |
| (b) Cash and Cash Equivalents | 12,00,000 | 8,00,000 | |
| Total | 1,20,00,000 | 1,00,00,000 |