Analyse the below table and prepare a common size balance sheet (one of the techniques used in financial statement analysis)



Liabilities 2003 (Rs) 2004 (Rs.) Assets 2003 (Rs.) 2004 (Rs.)
Capital 5482 5482 Cash and balance with RBI 6705802 5543697
Reserve and surplus 6996300 8406754 Balance with banks and money at call short notice 3781611 5349090
Deposits 73540788 79299033 Investments 42260110 46435410
Borrowings 672177 262960 Advances 57947699 62502390
other liabilities and provisions 1514766 1632769 Fixed assets 369499 401240



Other assets 4081086 4032522

82729513 89606998
115145807 124264349

solution

The solution is as follows−

PARTICULARS 2003 (Rs.) Percentage 2004 (Rs.) Percentage
Assets



Total current assets



Cash and balance with RBI 6705802 5.82 5543697 4.46
Balance with banks and money at call and short notice 3781611 3.28 5349090 4.30
Total current assets 10487413 9.10 10892787 8.86
Fixed assets



Investments 42260110 36.70 46435410 37.37
Advances 57947699 50.33 62502390 50.29
Fixed Assets 369499 00.32 401240 0.32
Other Assets 4081086 03.55 4032522 3.25
Total Fixed Assets 104658394 90.90 113371562 91.23
Total Assets (TA) 115145807 100.00 124264349 100.0
Current liabilities



Borrowings 672177 0.81 262960 0.29
Other liabilities and provisions 1514766 1.83 1632769 1.82
Total Current Liabilities 2186943 2.64 1895729 2.11
Fixed liability capital 5482 0.007 5482 0.006
Reserves surplus 6996300 8.46 8406754 9.38
Deposits 73540788 88.89 79299033 88.50
Total Fixed Liabilities 80542570 97.36 87711269 97.89
Total liability 82729513 100.00 89606998 100.00
Updated on: 2020-08-11T11:28:17+05:30

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