STAR LTD COMPARATIVE BALANCE SHEET As at March 31, 2015 and 2016 Particulars 2015 2016 Absolute % age Change Change A. EQUITY AND LIABILITIES 1. Shareholder's Fund Share Capital 60,00,000 40,00,000 Reserve and Surplus General Reserve 15,00,000 10,00,000 2. Non-Current Liabilities Long-term borrowings 10% Debentures 4,00,000 6,00,000 3,00,000 4,00,000 1,50,000 1,00,000 3. Current Liabilities Trade Payables Creditors Short term Provisions: Provision for Doubtful Debts TOTAL B. ASSETS 1. Non-Current Assets a. Fixed Assets Tangible Assets: Plant and Machinery 83,50,000 61,00,000 50,00,000 45,00,000 23,00,000 10,00,000 7,50,000 4,00,000 b. Non- Current Investment 2. Current Assets Trade Receivables Debtors Cash and Cash Equivalent Cash at Bank TOTAL 3,00.000 2,00.000 83,50.000 61.00.000