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

Mandalika

Updated on: 11-Aug-2020

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