Comparative Balance Sheet
As at 31st March _____ and ______
Particulars Note Previous Current Absolute %
No. Year Year Change Change
I. EQUITY AND LIABILITIES A B C D
Shareholder’s Fund C x 100
B-A
A
i. Share Capital
ii. Reserves and Surplus
Non Current Liabilities
iii. Long Term Borrowings
iv. Deferred Tax Liabilities
v. Other Non-Current Liabilities
vi. Long Term Provisions
Current Liabilities
vii. Short Term Borrowings
viii. Trade Payables
ix. Other Current Liabilities
x. Short Term Provisions
TOTAL
II. ASSETS
Non Current Assets
i. Property, Plant, Equipment &
Intangible Assets
ii. Non Current Investment
iii. Deferred Tax Asset
iv. Long Term Loans & Advances
v. Other Non Current Assets
Current Assets
vi. Current Investment
vii. Inventories
viii. Trade Receivables
ix. Cash & Cash Equivalents
x. Short Term Loans & Advances
xi. Other Current Assets
TOTAL
❖ Total wale column ka “% change” upar walo ke total se alag hoga.
Jaise upar 50% aur 200% hai toh total main 250% nahi hoga.
Comparative Income Statement
Previous Current Absolute %
Particulars Change
Year Year Change
A B C D
I. Revenue from Operations (Net Sales)
C x 100
II. Other Income B-A
A
III. Total Revenue
IV. Expenses
i. Cost of Material Consumed
ii. Purchase of Stock-in-Trade
iii. Change in Inventories of Stock-in-
Trade, Semi-Finished Goods and
Finished Goods
iv. Employee Benefit Expenses
v. Finance Cost
vi. Depreciation and Amortisation
vii. Other Expenses
V. Total Expenses
VI. Profit before Tax
VII. Less : Tax Paid
VIII.Profit after Tax
❖ COGS = Direct Expenses + Cost of Material Consumed
+ Purchase of Stock-in-Trade + Change in Inventories
Common-Size Balance Sheet
For the year ended 31st March _____ and ______
Particulars Note % 2023
2022 2023 % 2022
No.
I. EQUITY AND LIABILITIES
Shareholder’s Fund L x 100 L x 100
i. Share Capital TL TL
ii. Reserves and Surplus
Non Current Liabilities
iii. Long Term Borrowings
iv. Deferred Tax Liabilities
v. Other Non-Current Liabilities
vi. Long Term Provisions
Current Liabilities
vii. Short Term Borrowings
viii. Trade Payables
ix. Other Current Liabilities
x. Short Term Provisions
TOTAL 100% 100%
II. ASSETS
A x 100 A x 100
Non Current Assets TA TA
i. Property, Plant, Equipment &
Intangible Assets
ii. Non Current Investment
iii. Deferred Tax Asset
iv. Long Term Loans & Advances
v. Other Non Current Assets
Current Assets
vi. Current Investment
vii. Inventories
viii. Trade Receivables
ix. Cash & Cash Equivalents
x. Short Term Loans & Advances
xi. Other Current Assets
TOTAL 100% 100%
● L & A means the liability or asset of which change is to find out.
● TL & TA means Total liability or assets.
Common-Size Income Statement
Particulars 2022 2023 % 2022 % 2023
I. Revenue from Operations (Net Sales) x x 100 x x 100
RfO RfO
II. Other Income
III. Total Revenue
IV. Expenses
i. Cost of Material Consumed
ii. Purchase of Stock-in-Trade
iii. Change in Inventories of Stock-in-
Trade, Semi-Finished Goods and
Finished Goods
iv. Employee Benefit Expenses
v. Finance Cost
vi. Depreciation and Amortisation
vii. Other Expenses
V. Total Expenses
VI. Profit before Tax
VII. Less : Tax Paid
VIII.Profit after Tax
❖ x is a variable
❖ RfO means Revenue from Operations
❖ COGS = Direct Expenses + Cost of Material Consumed
+ Purchase of Stock-in-Trade + Change in Inventories
