Prepare common-size income statement for the following particulars of Sam Ltd.

Particulars	2015-16 Rs.	2016-17 Rs.
Revenue from operations	4,00,000	5,00,000
Other income	80,000	50,000
Expenses	2,40,000	2,50,000
Income tax	30%	30%

Prepare common-size statement of financial position for the following particulars of Rani Ltd.

Particulars	31st March, 2016	31st March, 2017
	Rs.	Rs.
I EQUITY AND LIABILITIES
Shareholders’ Fund	5,40,000	6,00,000
Non-current liabilities	2,70,000	2,70,000
Current liabilities	90,000	1,50,000
Total	9,00,000	10,00,000
II ASSETS
Non-current assets	7,20,000	8,00,000
Current assets	1,80,000	2,00,000
Total	9,00,000	10,00,000

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

Particulars	Rs.in thousands
	2015-16	2016-17	2017-18
Revenue from operations	400	500	600
Other income	100	150	200
Expenses	200	290	350

From the following particulars, calculate the trend percentages of Kumar Ltd

Particulars	Rs.in thousands
	2015-16	2016-17	2017-18
Revenue from operations	300	270	150
Other income	50	80	60
Expenses	250	200	125
Income tax %	40	40	40

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

Particulars	Rs.in thousands
	Year 1	Year 2	Year 3
I EQUITY AND LIABILITIES
1. Shareholders’ Fund	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	20	40
	20	30	40
Total	220	264	275