Prepare common-size statement of financial position of Saleem Ltd as on 31^st March, 2017 and 31^st March, 2018.

Particulars	31st March2017	31st March 2018
	Rs.	Rs.
I EQUITY AND LIABILITIES
1. Shareholders’ fund
a) Share capital	5,00,000	6,00,000
b) Reserves and surplus	4,00,000	3,60,000
2. Non-current liabilities
Long-term borrowings	8,00,000	2,40,000
3. Current liabilities
Trade payables	3,00,000
Total	20,00,000	12,00,000
II ASSETS
1. Non-current assets
a) Fixed assets	10,00,000	6,00,000
b) Non – current investments	5,00,000	2,40,000
2. Current assets
Inventories	3,00,000	1,20,000
Cash and cash equivalents	2,00,000	2,40,000
Total	20,00,000	12,00,000

From the following information, calculate trend percentages for Mullai Ltd

Particulars	Rs.in lakhs
	2015-16	2016-17	2017-18
Revenue from operations	100	120	160
Other income	20	24	20
Expenses	20	14	40
Income tax	30%	30%	30%

Calculate trend percentages for the following particulars of Palai Ltd

Particulars	Rs.in lakhs
	Year 1	Year 2	Year 3
I EQUITY AND LIABILITIES
Shareholders’ fund	250	275	300
Non-current liabilities	100	125	100
Current liabilities	50	40	80
Total	400	440	480
II ASSETS
Non-current assets	300	360	390
Current assets	100	80	90
Total	400	440	480

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

Particulars	2015-16 Rs.	2016-17 Rs.
Revenue from operations	50,000	60,000
Other income	10,000	30,000
Expenses	40,000	50,000

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

Particulars	2015-16 Rs.	2016-17 Rs.
Revenue from operations	40,000	50,000
Operating expenses	25,000	27,500
Income tax (% of the profit before tax)	30	30