Following is the summarised Balance Sheet of Hopeful Ltd. as at 31st March, 2025.
| Particulars | 31st March, 2025 | 31st March, 2024 |
| I. EQUITY AND LIABILITIES | ||
| Shareholder’s Funds (a) Share Capital (i) Equity Share Capital (ii) Preference Share Capital (b) Reserves and Surplus |
4,00,000 1,00,000 1,20,000 |
4,00,000 1,00,000 1,10,000 |
| Non-Current Liabilities (a) Long-term Borrowings (b) Long-term Provisions |
4,50,000 50,000 |
4,50,000 1,00,000 |
| Current Liabilities (a) Trade Payables (Creditors) (b) Short-term Provisions |
5,30,000 50,000 |
3,30,000 50,000 |
| Total | 17,00,000 | 15,40,000 |
| II. Assets | ||
| Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment (b) Non-Current Investments |
9,90,000 1,00,000 |
10,40,000 1,00,000 |
| Current Assets (a) Trade Receivables (b) Cash & Cash Equivalents |
5,00,000 1,10,000 |
3,00,000 1,00,000 |
| Total | 17,00,000 | 15,40,000 |
You are required to comment upon the changes in absolute figures from one period to another.
Solution :
