From the following particulars, prepare comparative income statement of Tharun Co. Ltd.

Particulars	2016-17	2017-18
	Rs.	Rs.
Revenue from operations	2,00,000	2,50,000
Other income	50,000	40,000
Expenses	1,50,000	1,20,000

From the following particulars, prepare comparative income statement of Mary Co. Ltd.

Particulars	2015-16 Rs.	2016-17 Rs.
Revenue from operations	4,00,000	5,00,000
Operating expenses	2,00,000	1,80,000
Income tax (% of the profit before tax)	20	50

From the following particulars, prepare comparative balance sheet of Malar Ltd as on 31^st March 2016 and 31^st March 2017.

Particulars	31st March 2016	31st March 2017
	RS.	Rs.
I EQUITY AND LIABILITIES
1. Shareholders’ fund
a) Share capital	2,00,000	2,50,000
b) Reserves and surplus	50,000	50,000
2. Non-current liabilities
Long-term borrowings	30,000	60,000
3. Current liabilities
Trade payables	20,000	60,000
Total	3,00,000	4,20,000
II ASSETS
1. Non-current assets
a) Fixed assets	1,00,000	1,50,000
b) Non - current investments	50,000	75,000
2. Current assets
Inventories	75,000	1,50,000
Cash and cash equivalents	75,000	45,000
Total	3,00,000	4,20,000

List the tools of financial statement analysis.

When is trend analysis preferred to other tools?