Question

From the following particulars, calculate the trend percentages of Babu Ltd.

Particulars	₹ in thousands
	Year 1	Year 2	Year 3
I EQUITY AND LIABILITIES
1. Shareholders' Fund
a) Share capital	100	127	106
b) Reserves and surplus	30	30	45
2. Non-current liabilities
Long-term borrowings	70	77	84
3. Current liabilities
Trade payables	20	30	40
Total	220	264	275
II ASSETS
1. Non-current assets
a) Fixed assets	100	118	103
b) Non-current investments	40	50	60
2. Current assets
Inventories	60	66	72
Cash and cash equivalents	20	30	40
Total	220	264	275

Answer 1

	Rs. in thousands			Trend %
Particulars	Year 1	year 2	Year 3	Year 1	Year 2	Year 3
I. Equity & Liabilities
1. Shareholders Fund
a) Share capital	100	127	106	100	127	106
b) Reserves & Surplus	30	30	45	100	100	150
2. Non-current Liabilities
Long term borrowings	70	77	84	100	110	120
3. Current Liabilities
Trade Payable	20	30	40	100	150	200
Total	220	264	275	100	120	125
II Assets
1. Non-current Assets
(a) Fixed Assets	100	118	103	100	118	103
(b) Non-current -	40	50	60	100	125	150
Investment
2. Current Assets
Inventories	60	66	72	100	110	120
Cash & Cash equivalents	20	30	40	100	150	200
Total	220	264	275	100	120	125