| Particulars | Note. No. | 31st March, 2024 (₹) | 31st March, 2023 (₹) |
| I. EQUITY AND LIABILITIES | |||
| 1. Shareholders’ Funds | |||
| (a) Share Capital | 32,00,000 | 18,00,000 | |
| (b) Reserves and Surplus | 8,00,000 | 6,00,000 | |
| 2. Non-Current Liabilities | |||
| Long-term Borrowings | 16,00,000 | 12,00,000 | |
| 3. Current Liabilities | |||
| Short-term Borrowings | 8,00,000 | 12,00,000 | |
| Total | 64,00,000 | 48,00,000 | |
| II. ASSETS | |||
| 1. Non-Current Assets | |||
| (a) Property, Plant and Equipment | 18,00,000 | 16,00,000 | |
| (b) Non-current Investments | 8,00,000 | 6,00,000 | |
| 2. Current Assets | |||
| (a) Inventories | 10,00,000 | 8,00,000 | |
| (b) Trade Receivables | 16,00,000 | 12,00,000 | |
| (c) Cash and Cash Equivalents | 12,00,000 | 6,00,000 | |
| Total | 64,00,000 | 48,00,000 |
Solution :
