COMMON SIZE STATEMENT ANALYSIS

Common size income statement

Income statement of Philips India Ltd, as on 31-03-2014 and 31-03-2015
Particulars Note 31 -03 -2014 31 -03 -2015 Absolute
No Change Percentage
(Increase/
Decrease) (Increase/
Decrease)

1 2 3 4 5
A B
Net sales 137000 1442000
Cost of goods sold 838000 926000

Gross profit 532000 516000

Operating expenses:

Administrative expenses 94000 92000

Selling expenses 188000 182000

Total operating expenses 282000 274000

Operating profit 250000 242000

Other income:
Dividend 44000 50000

294000 292000
Other expenses:
Interest paid 44000 44000

Net profit before tax 250000 248000

Tax
124000 124000
Net profit after tax
126000 124000
 Common size Balance Sheets of Philips India Ltd, as on 31-03-2014 and 31-03-2015

Particulars Note 31 -03 -2014 31 -03 -2015 Absolute

No Change Percentage
(Increase/
Decrease) (Increase/
Decrease)

1 2 3 4 5
A B
I. Equity and Liabilities: -
1. Shareholders Funds:
a) Share Capital 7,40,000 9,00,000
b) Reserve and Surplus 3,90,000 4,50,000

2. Non-Current Liabilities
Long-Term Borrowings 2,60,000 3,00,000

3. Current Liabilities:
a) Short-Term Borrowings 2,35,000 2,50,000
b) Short Term Provisions 1,65,000 1,70,000

II. Assets: -
1. Non-Current Assets:
a) Fixed Assets:
i. Tangible Assets 10,05,000 11,10,000
ii. Intangible Assets 65,000 1,00,000
b) Non-Current Investments 3,12,000 4,70,000

2. Current Assets:
a) Current Investments 2,67,000 2,60,000
b) Inventories 1,29,000 1,20,000
c) Other Current Assets. 12,000 10,000
RATIO ANALYSIS

From the following liabilities and assets of zee ltd as on 31/3/2014, calculate
Current ratio
Quick ratio
Absolute liquidity ratio
Ratio of inventory to working capital
Ratio of current assets to fixed assets
Debt to equity ratio
Capital gearing ratio
Fixed assets ratio.
Liabilities Amount Assets Amount

Equity share capital 1000000 Good will 500000

6% preference share capital 500000 Plant 600000
General reserve 100000 Land 700000
Profit and loss account 400000 Furniture 100000
Provision for tax 176000 Stock 600000
Bills payable 124000 Bills receivable 30000
Bank overdraft 20000 Debtors 150000
Creditors 80000 Bank 200000
12% debentures 500000 investments 20000
CASH FLOW STATEMENTS

From the following information prepare Cash Flow Statement by Indirect Method

Liabilities 2014 2015 Assets 2014 2015

Equity share capital 450000 450000 Plant 400000 320000

General reserve 300000 310000 Stock 240000 210000

Profit and loss 56000 68000 Debtors 210000 455000

account
Bank 149000 197000
Provision for tax 75000 134000
investments 50000 60000
Creditors 168000 10000
Mortgage loan - 270000