Question

From the following data relating to the liabilities side of balance sheet of Madhuri Limited, as on 31st March, 2006, you are required to calculate trend percentages taking 2002 as the base year.

$\begin{array}{cccccc}\text{Liabilities}& \text{2002}& \text{2003}& \text{2004}& \text{2005}& \text{2006}\\ \text{Share Capital}& \text{100}& \text{125}& \text{130}& \text{150}& \text{160}\\ \text{Reserves and Surplus}& \text{50}& \text{60}& \text{65}& \text{75}& \text{80}\\ \text{12\% Debentures}& \text{200}& \text{250}& \text{300}& \text{400}& \text{400}\\ \text{Bank Overdraft}& \text{10}& \text{20}& \text{25}& \text{25}& \text{20}\\ \text{Profit and Loss A/c}& \text{20}& \text{22}& \text{28}& \text{26}& \text{30}\\ \text{Sundry Creditors}& \text{40}& \text{70}& \text{60}& \text{70}& \text{75}\end{array}$

Answer 1

Trend Percentages
(Base Year 2003 = 100)

$\begin{array}{ccccccccccc}\text{Liabilities}& 2002& \text{Trend}& 2003& \text{Trend}& 2004& \text{Trend}& 2005& \text{Trend}& 2006& \text{Trend}\\ \text{Share}& 100& 100& 125& 125& 130& 130& 150& 150& 160& 160\\ \text{Capital}& & & & & & & & & & \\ \text{Reserve and}& 50& 100& 60& 120& 65& 130& 75& 150& 80& 160\\ \text{Surplus}& & & & & & & & & & \\ \text{Profit and}& 20& 100& 22& 110& 28& 140& 26& 130& 30& 150\\ \text{Loss}& & & & & & & & & & \\ \text{Account}& & & & & & & & & & \\ \text{Sharehold-}& 170& 100& 207& 121.76& 223& 131.18& 251& 147.65& 270& 158.82\\ \text{ers Fund}& & & & & & & & & & \\ \text{Long Term}& & & & & & & & & & \\ \text{Debt}& & & & & & & & & & \\ \text{12\%}& 200& 100& 250& 125& 300& 150& 400& 200& 400& 200\\ \text{Debentures}& & & & & & & & & & \\ & 200& 100& 250& 125& 300& 150& 400& 200& 400& 200\\ \text{Current}& & & & & & & & & & \\ \text{Liabilities}& & & & & & & & & & \\ \text{Bank}& 10& 100& 20& 200& 25& 250& 25& 250& 20& 200\\ \text{Overdraft}& & & & & & & & & & \\ & & & & & & & & & & \\ \text{Sundry}& 40& 100& 70& 175& 60& 150& 70& 175& 75& 187.5\\ \text{Creditors}& & & & & & & & & & \\ \text{Total}& & & & & & & & & & \\ \text{Currents}& & & & & & & & & & \\ \text{Liabilities}& 50& 100& 90& 180& 85& 170& 95& 190& 95& 190\\ \text{Total}& & & & & & & & & & \\ \text{Liabilities}& 420& 100& 547& 130.24& 608& 144.76& 746& 177.62& 765& 182.14\end{array}$