From the following particulars, prepare comparative income statement of Sivakami co Ltd

Particulars	2016-17 Rs.	2017-2018 Rs.
Revenue from operations	4,00,000	5,00,000
other income	1,00,000	80,000
Expenses	3,00,000	2,40,000

From the following balance sheet of Gupta ltd, prepare comparative balance sheet as on 31^st March 2017 and 31^st March 2018.

Particulars	31st March 2017	31st March 2018
	Rs.	Rs.
I. Equity and liabilities
shareholder's fund	2,00,000	5,20,000
Non-current liabilities	1,00,000	1,20,000
Current liabilities	50,000	60,000
Total	3,50,000	7,00,000
II. Assets
Non-current assets	2,00,000	4,00,000
Current assets	1,50,000	3,00,000
Total	3,50,000	7,00,000

From the following particulars of Vijay Ltd, prepare common size income statement for the year ended 31^st March 2017 and 31^st March 2018

Prepare common-size statement of financial position of Raheem Ltd as on 31^st March 2016 and 31^st March 2018.

Particulars	31st March 2016	31st March 2017
	Rs.	Rs.
I. Equity and liabilities
l. Shareholders fund
a. Share capital	5,00,000	6,00,000
b. Reserve 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	30,000	-
Total	20,00,000	12,00,000
II. Assets
l. 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 equipments	2,00,000	2,40,000
Total	20,00,000	12,00,000

From the following information, calculate trade percentages for Malar 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%