Balance Sheet of Geox Ltd. as at 31st March, 2023 (Common Size Format):
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Particulars & 31.3.2023 (\rupee) & \% of Total & 31.3.2022 (\rupee) & \% of Total
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I – Equity and Liabilities & & & &
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\text{1. Shareholders’ Funds} & & & &
\quad \text{Share Capital} & 4,00,000 & 50\% & 2,50,000 & 50\%
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\text{2. Non-Current Liabilities} & & & &
\quad \text{Long-Term Borrowings} & 2,00,000 & 25\% & 1,50,000 & 30\%
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\text{3. Current Liabilities} & & & &
\quad \text{Trade Payables} & 2,00,000 & 25\% & 1,00,000 & 20\%
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Total Equity and Liabilities & 8,00,000 & 100\% & 5,00,000 & 100\%
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II – Assets & & & &
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\text{1. Non-Current Assets} & & & &
\quad \text{Fixed Assets/Property, Plant} & 4,00,000 & 50\% & 3,50,000 & 70\%
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\text{2. Current Assets} & & & &
\quad \text{Inventories} & 2,00,000 & 25\% & 70,000 & 14\%
\quad \text{Trade Receivables} & 2,00,000 & 25\% & 80,000 & 16\%
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Total Assets & 8,00,000 & 100\% & 5,00,000 & 100\%
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Explanation:
1. Purpose of Common Size Statement:
Each balance sheet item is presented as a percentage of total assets/liabilities, enabling cross-year component comparison.
2. Key Observations:
Share Capital remained constant at 50\% of total funds for both years. Fixed Assets reduced from 70\% in 2022 to 50\% in 2023, while inventories and trade receivables saw considerable increases.
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