What is comparative statement

• The comparative statements are that statement which shows the comparison
between the component of the financial statement of the business for the period
of more the two years. The components of the two or more years are shown side
by side on the same page and then calculate the change from the base year of
all the elements. It is the tools for the analysis of the financial statements of the
business.

What is common size statement

• The Common-Size statement is that statement that shows the percentage to a
common base of all accounts of the financial statement of the business for the
period of more than two years. The components of the two or more years are
shown side by side in vertical order on the same page and then calculate the
percentage on the common base of net sales of both years of all the elements. It
is the tools for the analysis of the financial statements of the business.
 PARTICULARS AMOUNT AMOUNT
2023 2022
I. Equity and Liabilities
1. Shareholder’s Fund
a. Share Capital 105.48 100.52
b. Reserves and Surplus 4173.38 3751.43
2. Non-Current Liabilities
a. Long-Term Borrowings 6074.04 375.31
FUTURE RETAIL LTD.
b. Deferred Tax Liabilities (Net) 0.00 0.00
BALANCE SHEET
c. Other long-term provisions 0.00 139.99
31st MARCH 2023 AND 2022
3. Current Liabilities
a. Short-term Borrowings 4399.92
b. Trade Payable 5490.64 2937.67
c. Other current liabilities 952.55 981.97
d. Short-term Provisions 11.14 7.71

TOTAL 21,279.48 10,527.68

PARTICULARS AMOUNT 2023 AMOUNT 2022
II. Assets
1. Non-current Liabilities
a. Fixed Assets
i. Tangible assets 7468.54 864.64
ii. Intangible Assets 0.00 578.18
iii. Capital Work-in-progress 0.00 147.82
iv. Intangible Assets under development 42.36
b. Non-currently Investment 114.32 104.00
c. Deferred Tax Assets (Net) 0.00 0.00
d. Long-term Loans and Advances 447.21 0.00
e. Other non-current Assets 1587.18 670.59
2. Current Assets
a. Current Investemts 0.00
b. Inventories 5232.90
c. Trade Receivables 687.98
d. Cash and Cash equivalents 148.13
e. Short-terms Loans and Advances 3943.17 0.00
f. Other current Assets 1649.95 2487.23
TOTAL 21,279.48 10,527.68
 PARTICULARS AMOUNT AMOUNT ABSOLUTE PERCENTAGE
2023 2022 CHANGE CHANGE

I.Equity and Liabilities

1. Shareholder’s fund
a. Share Capital
i. Equity share capital 105.48 100.52 4.96 4.93
ii. Preference share capital 4173.38 3751.43 421.95 11.24
b. Reserves and surplus
FUTURE RETAILED LTD 2. Non-Current Liabilities
COMPARATIVE BALANCE SHEET a. Long-term Borrowings 6074.04 375.31 5698.73 1518.40
AS AT 31 MARCH 2023 AND 2022 b. Long-term Provisions
st
72.66 57.76 14.9 25.79
3. Current liabilities
a. short-term Borrowings 4399.92 2178.67 2221.25 50.48
b. Trade Payable 5490.64 2937.32 2553.32 86.92
c. Other current liabilities 952.22 981.97 (29.75) (3.02)
d. Short-term Provisions 11.14 7.71 3.34 44.48

TOTAL 19,692.31 9666.91 10,025.39 692.15

PARTICULARS AMOUNT AMOUNT ABSOLUTE PERCENTAGE
2023 2022 CHANGE CHANGE
II. ASSETS
1. Non-current assets
a. Fixes assets
i. Tangible assets 7468.54 862.54 6605.9 765.77
ii. Intangible assets 0.00 578.18 (578.8) (100)
b. Non-current investments 114.42 104.00 10.42 10.01
c. Long-term loans and advances 447.21 0.00 447.21 --
2. Current ASSETS
A. Current investments 0.00 0.00 0.00 --
b. Inventories 5232.90 5065.59 167.31 3.30
c. Trade receivables 687.98 316.46 371.52 117.39
d. Cash and cash equivalence 148.13 252.81 (104.68) (70.66)
e. Short-term loans and advances 3943.17 0.00 3943.17 --
f. Other current assets 1649.95 2487.23 (837.28) (33.66)

TOTAL 19692.31 9666.91 10025.39 692.15

 PARTICULARS AMOUNT AMOUNT ABSOLUTE PERCENTAGE
2023 2022 CHANGE CHANGE
I. Equity and Liabilities
1. Shareholder’s Funds
a. Shares Capital
i. Equity share capital 105.48 100.52 0.53 1.03
ii. Preference Share capital 4173.38 3751.43 21.19 387.98
b. Reserves and surplus
FUTURE RETAIL LTD. 2. Non-current Liabilities
COMMON-SIZE BALANCE SHEET a. long-term liabilities 6074.04 375.31 30.94 3.88
AS AT 31st MARCH 2023 AND 2022 b. short-term liabilities 72.66 57.76 0.36 0.59
3. Current Liabilities
a. short-term Borrowings 4399.92 2178.67 22.34 22.53
b. Trade payables 5490.64 2937.32 27.88 30.38
c. Other current liabilities 952.22 981.97 4.83 10.15
d. short-term provisions 11.14 7.71 0.05% 0.79%

TOTAL 19692.3 9666.91 100% 100%

PARTICULARS AMOUNT AMOUNT ABSOLUTE PERCENTAGE
2023 2022 CHANGE CHANGE
II. Asssets
1. Non- current assets
a. Fixed assets
i. Tangible assets 7468.54 862.54 3.79 8.92
ii. Intangible assets 0.00 578.18 -- 5.98
b. non-current investments 114.42 104.00 0.58 1.07
c. Long-term loans and advances 447.21 0.00 2.27 --
2. Current assets
a. Current investments 0.00 0.00 0.00 --
b. inventories 5232.90 5065.59 2.27 52.40
c. Trade receivables 687.98 316.46 3.49 3.27
d. cash and cash equivalence 148.13 252.81 0.75 2.61
e. Short-term loans and advances 3943.17 0.00 20.02 --
f. Other current assets 1649.95 2487.23 8.63 25.72

TOTAL 19692.31 9666.91 100 100

PROFIT AND LOSS OF THE YEAR 2023 AND 2022
COMPARATIVE INCOME STATEMENT
COMMON-SIZE INCOME STATEMENT
PARTICULARS AMOUNT 2023 AMOUNT 2022
I. Income
Revenue from operation 20,118.32 20,164.90
(Add) Other Income 83.60 20.47
TOTAL INCOME 20,201.92 20,185.37
II. Expenses
a. Cost of material consumed 0.00 0.00
b. Purchases of stock-in-trade 15083.28 15431.85
c. Changes in inventories of finished goods (167.89) (650.77)
d. Work-in-progress and stock-in-trade
e. Employees Benefit Expenses 950.22 1074.41
f. Finance costs 993.21 223.98
g. Depreciation and amortization expenses 1040.89 100.59
h. Other expenses 2268.37 3272.50
TOTAL EXPENSES 20,168.08 19.452.56
Profit before Tax(1-2) 33.84 732.81
(Less Tax)
PROFIT OR LOSS FOR THE PERIOD 33.84 732.81
 PARTICULARS AMOUNT AMOUNT ABSOLUTE PERCENTAGE
2023 2022 CHANGE CHANGE
I. Income
Revenue from operation 20164.90 20118.32 (46.58) (O.23)
(Add) Other income 20.47 83.60 63.17 308.48
TOTAL INCOME 20185.37 20201.92 16.55 308.17
II. Expenses
a. Cost of material consumed 0.00 0.00 -- --
FUTURE RETAIL LTD. b. Purchases of stock-in-trade 15431.85 15083.28 (348.57) (2.25)
COMPARATIVE INCOME
c. Change in inventories of finished goods,
STATEMENT FOR THE YEAR Work-in-progress and stock-in-trade (650.77) (167.89) (818.66) (125.7)
ENDED 31ST MARCH 2023
d. Employees benefit expenses 1074.41 950.22 (124.19) 11.55
AND 2022
e. Finance costs 223.98 993.21 769.23 343.43
f. Depreciation and amortization expense 3272.50 2208.37 (1004.13) 934.78
g. Other expenses 100.59 1040.89 940.3 934.18
TOTAL EXPENSES 19452.56 2168.08 (158.02) 1131.13
Profit before Tax (1-2) 732.81 33.84 (689.97) (95.37)
(Less) Tax
PROFIT AFTER TAX 732.81 33.84 (689.97) (95.37)
 PARTICULARS AMOUNT AMOUNT ABSOLUTE PERCENTAGE
2023 2022 CHANGE CHANGE
I. Income
Revenue from operation 20164.90 20118.32 100 100
(Add) Other income 20.47 83.60 0.10 0.41
TOTAL INCOME 20185.37 20201.92 100.10 100.41
II. Expenses
a. Cost of material consumed 0.00 0.00 -- --
FUTURE RETAIL LTD b. Purchases of stock-in-trade 15431.85 15083.28 76.52 74.97
COMMON-SIZE INCOME
c. Change in inventories of finished goods,
STATEMENT FOR THE Work-in-progress and stock-in-trade (650.77) (167.89) (3.22) (0.83)
YEAR ENDED 31ST MARCH
d. Employees benefit expenses 1074.41 950.22 5.32 4.72
2023 AND 2022
e. Finance costs 223.98 993.21 1.11 4.93
f. Depreciation and amortization expense 100.59 1040.89 0.49 5,17
g. Other expenses
TOTAL EXPENSES 3272.50 2268.37 16.22 11.27
Profit before Tax (1-2) 732.81 33.84 8.63 0.16
(Less) Tax
PROFIT AFTER TAX 732.81 33.84 3.63 0.16