Balance Sheet of Raja Ltd. as at 31st March, 2025 is given below:
| Particulars | 31st March, 2025 | 31st March, 2024 |
| I. EQUITY AND LIABILITIES | ||
| Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus |
3,26,000 1,00,000 |
2,44,000 1,00,000 |
| Non-Current Liabilities Long-term Borrowings |
6,96,000 | 4,38,000 |
| Current Liabilities Trade Payables |
2,98,000 | 78,000 |
| Total | 14,20,000 | 8,60,000 |
| II. Assets | ||
| Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment (b) Non-Current Investments |
25,68,000
6,000 |
4,30,000
4,000 |
| Current Assets (a) Trade Receivables (b) Cash & Cash Equivalents |
6,46,000 2,00,000 |
3,76,000 50,000 |
| Total | 14,20,000 | 8,60,000 |
Prepare Comparative Balance Sheet showing percentage changes from 2023 to 2024.
Solution :
