Slide 1:

Comparative and common size balance sheet of marico ltd

Mehar kaur 12-b

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Acknowledgement

I am deeply grateful to everyone who contributed to the successful completion of this accounts
project. First, I would like to extend my sincere gratitude to my teacher, Ms. Taruna Khanna, for
their invaluable guidance, support, and encouragement throughout this project. Their expertise
and insights have been instrumental in enhancing my understanding of accounting principles and
practices.

I would also like to thank my family and friends for their constant support, motivation, and
assistance whenever needed. Their encouragement kept me motivated and focused during each
phase of this project.

Finally, I am thankful to everyone who directly or indirectly contributed to this project. This
experience has been incredibly rewarding, allowing me to apply theoretical knowledge to real-
world scenarios, furthering my passion for accounting.

Thank you all.

Mehar Kaur

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Index

Marico ltd
What are comparative and common size statements
Formats
Comparative balance sheet of marico ltd
Common size balance sheet of marico ltd.
Conclusion
biblography
Slide 4:

Marico ltd.

Marico is one of India's leading consumer products companies, in the global beauty and wellness space.
Marico touches the lives of 1 out of every 3 Indians, through its portfolio of brands such as Parachute,
Saffola, Saffola FITTIFY, Hair & Care, Parachute Advansed, Nihar Naturals, Mediker, Pure Sense, Coco
Soul, Revive, Set Wet, Livon, Beardo, Just Herbs, True Elements and Plix. Marico Limited is an
Indian multinational Consumer goods Company[5] providing consumer products and services in the areas
of health, beauty and wellness. With its headquarters in Mumbai, Marico is present in over 25 countries
across Asia and Africa. It owns brands in categories of hair care, skin care, edible oils, health foods, male
grooming, and fabric care

Harsh C. Mariwala leads Marico Limited as its Chairman. Over the last 3 decades, he has transformed a
traditional commodity driven business into a leading Consumer Products Company, in the Beauty and
Wellness space. Today one out of three Indians is a Marico consumer. Marico has also established
strong consumer franchises in its overseas markets in Asia and Africa.

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Comparative statements

Statements used to compare the items of income statement, i.e., statement of profit and loss and
position statement, i.e., balance sheet across a given number of years for ascertaining the trend of the
performance and profitability of an enterprise are known as comparative statements. Comparative
statements are of two types, comparative income statement and comparative balance sheet.

comparative income statement:

it is a statement which shows in absolute as well as percentage term the total of income earned and
expenses incurred during two or more accounting periods.

comparative balance sheet:

it is a statement showing assets and liabilities of the business for two or more accounting periods. It
shows the absolute change as well as percentage change in the monetary value of the assets and
liabilities.

OBJECTIVES:

1. Data presentation becomes simple and comparable.

2. Indicates strengths and weaknesses
3. Facilitates comparison with other firms and industry
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Common size statements

The statements wherein figures reported are converted into percentage to come common base is
known as a common size statement. Each percentage shows the relation of the individual item to its
respective total. Common size statements are of two types, common size statement of profit and loss
and common size balance sheet.

common size statement of profit and loss:

the statement in which net sales figure is assumed to be 100 and all other figures are expressed as a
percentage of sales is known as common size statement of profit and loss or common size statement of
income and statement .

common size balance sheet:

in common size balance sheet, the total of assets and liabilities is assumed to be 100 and all figures are
expressed as a percentage of the total liabilities.

OBJECTIVES:

1. To present the change in various items in relation to revenue from operations, total assets and
liabilities.
2. To establish a relationship.
3. To provide for a common base for comparison.
Slide 7:

Marico Ltd.

Comparative balance sheet

As at 31st March 2023 and 2022

Particular Not 2023 2022 Absolute %

e change Increase
no. (increase or
or decrease
decrease)
Rs. Rs. Rs. %
EQUITY AND LIABILITIES:
Shareholder’s funds: 16,50,000 14,00,000 2,50,000 17.86
Share capital 7,00,000 5,00,000 2,00,000 40.00
Reserves and surplus 2,55,000 3,00,000 (45,000) (15.00)
Non-current liabilities 6,45,000 4,25,000 2,20,000 51.76
Current liabilities 32,50,000 26,25,000 6,25,000 23.81
TOTAL
ASSETS:
Non-current assets 18,15,000 10,65,000 7,50,000 70.42
Current assets 14,35,000 15,60,000 (1,25,000) (8.01)
TOTAL
32,50,000 26,25,000 6,25,000 23.81
Slide 8:

Marico Ltd.

Common size balance sheet

As at 31st March 2023 and 2022

Particular Note Absolute Absolute Percentage Percentage

no. amount amount change in change in
balance balance
sheet total sheet total
2023 2022 2023 2022
Rs. Rs. % %
EQUITY AND LIABILITIES:
Shareholder’s funds: 23,50,000 19,00,000 72.31 72.38
Non-current liabilities 2,55,000 3,00,000 7.85 11.43
Current liabilities 6,45,000 4,25,000 19.84 16.19
TOTAL 32,50,000 26,25,000 100 100

ASSETS: 18,15,000 10,65,000 55.85 40.57

Non-current assets 14,35,000 15,60,000 44.15 59.43
Current assets
32,50,000 26,25,000 100 100
TOTAL

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Conclusion:

This project on comparative and common size balance sheets provided a valuable opportunity to
analyze a company’s financial position over different periods. By comparing financial data year-over-
year, the comparative balance sheet analysis revealed significant trends, allowing us to observe growth
areas, potential risks, and changes in the company's financial health. On the other hand, the common
size balance sheet helped in understanding the structural composition of the company’s assets,
liabilities, and equity. Expressing each item as a percentage of total assets facilitated clearer
comparisons, regardless of scale, making it easier to analyze shifts in financial structure.

Through this analysis, we gained a deeper insight into the company's resource allocation, debt levels,
and equity strength. Such evaluations are essential for making informed decisions, whether by
management, investors, or stakeholders, as they highlight both strengths and areas needing
improvement. This project has enhanced our understanding of financial statement analysis and its
importance in accounting and finance.

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Bibliography:

1. https://marico.com/india/about-us/overview
2. https://marico.com/about-us/marico-history
3. https://en.wikipedia.org/wiki/Marico
4. ISC Accountancy class XII Volume. II by D K Goel and Rajesh Goel