From the given Balance Sheet of Geox Ltd., prepare Common Size Balance Sheet:
| Particulars | 31st March, 2023 (₹) | 31st March, 2022 (₹) |
| I. EQUITY AND LIABILITIES | ||
| 1. Shareholders’ Funds | ||
| (a) Share Capital | 4,00,000 | 2,50,000 |
| 2. Non-Current Liabilities | ||
| (a) Long-term Borrowings | 2,00,000 | 1,50,000 |
| 3. Current Liabilities | ||
| Trade Payables | 2,00,000 | 1,00,000 |
| Total | 8,00,000 | 5,00,000 |
| II. Assets | ||
| 1. Non-Current Assets | ||
| (a) Fixed Assets / Property, Plant and Equipment and Intangible Assets | 4,00,000 | 3,50,000 |
| 2. Current Assets | ||
| (a) Inventories | 2,00,000 | 70,000 |
| (b) Trade Receivables | 2,00,000 | 80,000 |
| Total | 8,00,000 | 5,00,000 |
Solution :
