The document analyzes the financial performance of Shruti Ltd. and Divyansh Ltd. for the years ending March 31 between 2016 and 2019 using accounting ratios and balance sheets. It includes specific figures for equity, liabilities, assets, revenue from operations, and depreciation, while also providing additional context such as dividend payments and machinery purchases. The final request is to prepare a cash flow statement and comment on the results.

1. Analyse the performance of Shruti Ltd. or the year ending 31 March 2019.2018.2017 and 2016 with
the help of information give below by using accounting ratio:
BALANCE SHEET
As at 31st March, 2019
Particulars Note
No.
₹
I. EQUITY AND LIABILITIES:
Shareholder’s Funds :
Share Capital
Reserves & Surplus
Non-Current Liabilities :
Long term Borrowings
Current Liabilities
Trade Payable
Outstanding Expenses
TOTAL
II. ASSETS:
Non-Current Assets:
Fixed
Investment
Current Assets:
Inventory
Trade Receivables
Prepaid Expenses
Cash & Cash Equivalents
TOTAL
8,00,000
6,60,000
3,00,000
6,00,000
40,000
24,00,000
6,30,000
1,70,000
8,75,000
5,50,000
1,65,000
10,000
24,00,000
Revenue from Operations for the year ₹ 21,20,000.

2. BALANCE SHEET
As at 31st March, 2018
Particulars Note
No.
₹
I. EQUITY AND LIABILITIES:
Shareholder’s Funds :
Share Capital
Reserves & Surplus
Non-Current Liabilities :
Long term Borrowings
Current Liabilities
Trade Payable
Outstanding Expenses
TOTAL
II. ASSETS:
Non-Current Assets:
Fixed Assets
Investment
Current Assets:
Inventory
Trade Receivables
Prepaid Expenses
Cash & Cash Equivalents
TOTAL
8,00,000
4,25,000
2,00,000
5,10,000
65,000
20,00,000
7,00,000
80,000
5,00,000
5,10,000
1,90,000
20,000
20,00,000
Revenue from Operations for the year ₹ 22,00,000

3. BALANCE SHEET
As at 31st March, 2016
Particulars Note
No.
₹
I. EQUITY AND LIABILITIES:
Shareholder’s Funds :
Share Capital
Reserves & Surplus
Non-Current Liabilities :
Long term Borrowings
Current Liabilities
Trade Payable
TOTAL
II. ASSETS:
Non-Current Assets:
Fixed Assets
Current Assets:
Inventory
Trade Receivables
Prepaid Expenses
Cash & Cash Equivalents
TOTAL
6,00,000
3,90,000
2,50,000
5,60,000
18,00,000
6,70,000
4,25,000
5,50,000
1,45,000
10,000
18,00,000
Revenue from Operations for the year ₹ 24,00,000

4. BALANCE SHEET
As at 31st March, 2016
Particulars Note
No.
₹
I. EQUITY AND LIABILITIES:
Shareholder’s Funds :
Share Capital
Reserves & Surplus
Non-Current Liabilities :
Long term Borrowings
Current Liabilities
Trade Payable
TOTAL
II. ASSETS:
Non-Current Assets:
Fixed Assets
Current Assets:
Inventory
Trade Receivables
Prepaid Expenses
Cash & Cash Equivalents
TOTAL
4,50,000
3,00,000
2,50,000
5,00,000
15,00,000
5,00,000
3,50,000
4,37,500
2,12,500
-
15,00,000
Revenue from Operations for the year ₹ 26,25,000

5. The following is the balance sheet of Divyansh Ltd. for the year ended 2016 and 2017.
BALANCE SHEET
As on 31st March, 2016 and 31st March, 2017
Particulars Note No. 31st
March 2017 31st
March 2016
I.EQUITY AND LIABILITIES
1.Shareholder’s Funds
(a) Share Capital 2,50,000 2,00,000
(b) Reserve and Surplus
(i) General Reserve 60,000 50,000
(ii)Profit & Loss A/c 30,000 30,500
2.Non-Current Liabilities
Long term Borrowings - 70,000
3.Current Liabilities
(a) Trade Payables
Sundry Creditors 1,35,200 1,50,000
(c) Short term provisions
Provisions for Tax 35,000 30,000
TOTAL 5,10,800 5,30,500
II.ASSETS
1.Non-Current Assets
(i)Land & Building 1,90,000 2,00,000
(ii)Machinery 1,69,000 1,50,000
(iii)Goodwill 5,000 -
2.Non-Current Assets
(a)Inventories 74,000 1,00,000
(b)Trade Receivables Debtor 64,200 80,000
(c)Cash & Cash Equivalents
(i)Cash in Hand 600 500
(ii)Cash at Bank 8,000 -
TOTAL 5,10,800 5,30,500
Additional Information
i. Depreciation on machinery charged 12.000.
ii. Assets of another company were purchased for a consideration of 50,000 payable in
shares and for this purpose the assets were purchased as stock for 20,000 and
Machinery for 25.000.
iii. Additional Machinery was further purchased for 8,000.
iv. Loss on sale of Machinery 200 was written off to General Reserve. Provision for Tax
during the year was 33.000.
v. Dividend paid during the year was 23.000.
Prepare: (i) Cash Flow Statement as per AS-3 (Revised)
(i) Comment on the company's Result.