$4.$ Following are the Balance sheets of Sansar Indutsries Ltd$.$ for the year ending December $31,2020$ and $2021$

Particulars $20202021$

I. Equity and Liabilities

Shareholders$$ funds:

Equity share capital $400000600000$

Reserves and surplus $312000354000$

Non$-$Current Liabilities:

Debentures $50000100000$

Long$-$Term Loans on Mortgage $150000255000$

Current Liabilities:

Accounts Payable $255000117000$

Other Current Liabilities $700010000$

Total $11,74,00014,36,000$

II$.$ Assets

Non$-$Current Assets:

Fixed Assets:

Land & Buildings $270000170000$

Plant & Machinery $310000786000$

Furniture and Fixture $900018000$

Other Fixed assets $2000030000$

Long$-$Term Loans given $4600059000$

Current Assets:

Cash in hand and at Bank $11800010000$

Receivables $209000190000$

Inventory $160000130000$

Prepaid expenses $30003000$

Other Current assets $2900040000$

Total $11,74,00014,36,000$

Analyse the financial position of the company with the help of Common$-$Size Balance sheet. $1010$