Q$2.$ Evaluate the financial position of Britannia Industries for the accounting year $2021-21$ through comparative statement analysis and write your inferences related to its financial health in capacity of long and short term creditors.

$\backslash$table$[[$Britannia Industries,in $$ Cr$.],[$Standalone Balance Sheet,Mar $\text{'}21],[,$Mar $\text{'}22,$Mar$],[$Sources Of Funds,,$],[$Total Share Capital,$24\mathrm{.}09,24\mathrm{.}09],[$Share Application Money,$0,28\mathrm{.}1],[$Reserves$,2,378\mathrm{.}45,3,267\mathrm{.}34$