Q2. 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. Britannia Industries Standalone Balance Sheet Sources Of Funds Total Share Capital Share Application Money in Cr. Mar '22 Mar '21 24.09 24.09 0 28.1 2,378.45 3,267.34 Reserves Networth 2,402.54 3,319.53 Secured Loans 2,178.14 1,797.25 Current Liabilities 1,971.11 1,933.60 Current Provisions Total Liabilities 451.16 365.63 7,002.95 7,416.01 Application Of Funds Net Block 1,377.43 1,403.84 Capital Work in Progress 535.27 111.66 Investments 2,024.11 2,950.12 Inventories 1,251.64 991.28 Sundry Debtors 253.85 198.36 Cash and Bank Balance 52.29 110.8 Loans and Advances 1,508.36 1,649.95 Total Assets 7,002.95 7,416.01 [10 Marks] [CO6, L5]