Date

Assets (in Rs. Cr)

31st March 2013

31st March 2014

118.51
176.32

Liabilities (in Rs.

Cr)
82.87
139.33

Equity (in Rs. Cr)

35.64
36.99

Overall, the assets have increased by 48.8% in 2013-14 over 2014-15.

However, liabilities has also increased 68% due to which shareholders
equity increased just by 3.8%.
Long term borrowings have decreased by 66%. However, trade payables
have increased by 237%, due to which overall liabilities have increased.
Trade receivables have increased by 99% which is the main reason for the
increase in assets.
Overall, the increase in trade payables has been cancelled by the increase
in trade receivables and the decrease in long term borrowings.

Question 2:
Item
Trade
Receivables
Trade Payables
Share capital
Tangible Fixed
assets
Reserves and
Surplus

Amount ( in Rs.
Cr)

Category

Total category
amount (in Rs.
Cr)

Item
proportion

95.37

Assets

176.32

54%

84.28
81.78

Liabilities
Equity

139.33
36.99

60%
221%

48.88

Assets

176.32

28%

(44.79)

Equity

36.99

(121)%

Trade receivables and Tangible assets combined constitute 82% of the total
assets.
Trade Payables is the biggest item in Total liabilities with 60% proportion.
The reserves and surplus item for the organisation is negative. Due to this the
share capital (the biggest item in equity) has a proportion of 221% followed by
the reserves and surplus item at (121) %.