COMPARATIVE COMMON SIZE STATEMENT

(₹ in lakhs)

2013 - 2014 2014 - 2015 2015 - 2016 2016 - 2017 2017-2018

Absolute % Absolute % Absolute % Absolute %

change change change change change change change change
EQUITIES AND
LIABILITIES
Shareholders ‘Funds
Share Capital 10125.44 10125.44 10125.44 10125.44 10125.44
Reserves & Surplus 59664.26 11 66346.78 17 77353.63 20 92718.56 10 102090.82
Non Current Liabilities 360447.53 37 492648.98 (14) 421761.25 16 490671.05 (6) 459538.79
Current Liabilities 290540.40 (38) 181217.18 40 258099.23 (20) 205621.00 47 301587.40

TOTAL 720777.63 4 750338.38 2 767339.55 4 799136.05 9 873342.45

ASSETS
Non-Current Assets 598321.89 7 640154.2 2 653328.86 4 678051.65 11 750109.02
Fixed Assets 9292.03 (22) 7258.10 38 10043.34 0 10028.78 16 11587.80
Current Assets 113163.71 (9) 102926.08 1 103967.35 7 111055.62 1 111645.63

TOTAL 720777.63 4 750338.38 2 767339.55 4 799136.05 9 873342.45

Equities and Liabilities

1000000
900000
800000
700000
Rupees in lakhs

600000
500000 Current liabilities
400000 Non Current lisbilities
300000 Shareholders funds
200000
100000
0
2013-14 2014-15 2015-16 2016-17 2017-18
Years
 Assets
800000
700000
600000
Rupees in lakhs

500000
400000
300000 Current Assets

200000 Non Current

100000 Fixed Assets2
0
2013-14 2014-15 2015-16 2016-17 2017-18
Years

INFERENCES:

Share holders fund remain the same for all the financial years. Reserves and surplus
has been increased until the last FY 2017-18 which is 102090.80(Rs in lakhs) comparing to the
previous financial year and the maximum percentage increase was by 20% in FY 2016-17.
Non Current liabilities have been drastically increasing and decreasing during the
analysis period with the maximum increase of 37% in the FY 2014-15 and decrease of -14% in
the FY 2015-16 compared to previous years. Current liabilities also have been drastically
increasing and decreasing during the analysis period with the maximum increase of 47% in the
FY 2017-18 and decrease of -38% in the FY 2015-16 compared to previous years.
 Although the current assets have been decreased during the initial financial year
2014-15 with -9% and fluctuations in the next financial years; it is always on slow positive note
thereafter. Similarly the fixed assets have been decreased during the initial financial year 2014-
15 with -22% and fluctuations in the next financial years; it is always on slow positive note
thereafter. Non-current assets have been steadily increasing after initial financial year of the
analysis period. There was a maximum increase of 11% in the FY 2017-18 and decrease of 2%
in the FY 2015-16 compared to previous years.