Q$3$ Perform a Comparative financial statement analysis for Britannia Industries from the following data and comment on its Liquidity and Solvency position:

$\backslash$table$[[,2021,2020],[,$Rs$.($in cr$.),$Rs$.($in cr$.)],[$Sources Of Funds$],[,24\mathrm{.}09,24\mathrm{.}09],[$Equity Share Capital,$24\mathrm{.}09,24\mathrm{.}09],[\backslash$table$[[$Share Application$],[$Money$]],0,28\mathrm{.}1],[\backslash$table$[[$Reserves$]],2378\mathrm{.}45,3267\mathrm{.}34],[$Networth$,2402\mathrm{.}54,3319\mathrm{.}53],[$Secured Loans,$2178\mathrm{.}14,1797\mathrm{.}25],[$Unsecured Loans,$0,0],[$Total Debt,$2178\mathrm{.}14,1797\mathrm{.}25],[$Total Liabilities,$4580\mathrm{.}68,5116\mathrm{.}78],[$Application Of Funds$],[$Net Block,$1377\mathrm{.}43,1403\mathrm{.}84],[\backslash$table$[[$Capital Work in$],[$Progress$]],535\mathrm{.}27,111\mathrm{.}66],[$Investments$,2024\mathrm{.}11,2950\mathrm{.}12],[$Inventories$,1251\mathrm{.}64,991\mathrm{.}28],[$Sundry Debtors,$253\mathrm{.}85,198\mathrm{.}36],[$Cash and Bank Balance,$52\mathrm{.}29,110\mathrm{.}8],[$Total Current Assets,$1557\mathrm{.}78,1300\mathrm{.}44],[$Loans and Advances,$1508\mathrm{.}36,1649\mathrm{.}95],[\backslash$table$[[],[$Advances$]],3066\mathrm{.}14,2950\mathrm{.}39],[$Total CL & Provisions,$2422\mathrm{.}27,2299\mathrm{.}23],[$Net Current Assets,$643\mathrm{.}87,651\mathrm{.}16],[$Total Assets,$4580\mathrm{.}68,5116\mathrm{.}78]]$