Take Balance sheet of National Food Company (as given below in picture) and calculate common size analysis for the year 2020-21.

"Note:Follow format for calculation on your answer sheet; Example as given below

Unconsolidated Statement of Financial Position As at 30 June 2021 Note 2021 2020 (Rupees in thousand) ASSETS Non-current assets Property, plant and equipment Intangibles Long-term investments Long-term deposits Deferred assets 5 6 7 5,032,273 65,091 61,719 47,956 46,816 5,253,855 4,837,771 45,162 61,719 46,799 8 4,991,451 Current assets Stores, spare parts and loose tools Stock-in-trade Trade debts Advances Trade deposits and prepayments Other receivables Sales tax refundable Short-term investments at FVTPL Cash and bank balances 92HRB4b 10 11 12 13 150,339 4,945,364 1,277,125 155,982 50,451 12,274 90,076 1,001,199 2,698,926 10,381,736 15,635,591 139,284 4,043,708 1,702,404 140,502 60,439 8,099 14 15 586,827 6,681,263 11,672,714 TOTAL ASSETS EQUITY AND LIABILITIES Share Capital and reserves Authorised share capital 5,000,000 5,000,000 16 745,969 1,000,000,000 (30 June 2020: 1,000,000,000) ordinary shares of Rs. 5 each Share Capital Issued, subscribed and paid-up capital Revenue Reserve Unappropriated profit Non - current liabilities Long-term finance Deferred taxation - net Deferred liabilities 932,461 4,543,794 5,476,255 4,177,688 4,923,657 17 18 8 699,619 215,211 7,005 921,835 849,235 290,518 80,523 ,220,276 19 20 21 Current liabilities Trade and other payables Contract liability Short-term borrowings Unclaimed dividend Long-term finance classified as current - secured Mark-up accrued Sales tax payable Taxation - net 4,381,147 482,525 2,790,795 21,202 529,799 9,138 17 3,657,293 358,203 554,404 21,791 220,323 13,442 11,586 691,739 5,528,781 1,022,895 9,237,501 Contingencies and Commitments 22 TOTAL EQUITY AND LIABILITIES 15,635,591 11,672,714 The annexed notes 1 to 41 form an integral part of these unconsolidated financial statements. Common size analysis Particulars 2019 2019% $ 74442 105166 1563244 118537 1861389 1.64 2.32 34.45 2.61 41.02 Assets Current assets Cash & short term investments Receivables Merchandise inventories Prepaid expenses & other current assets Total Current assets Property Land Buildings Leasehold improvements Fixtures & equipment Transport equipment Property under capital lease 236876 345001 557504 2023914 186485 1144409 4494189 1894333 2599856 16588 59396 4537229 5.22 7.60 12.29 44.61 4.11 25.22 99.05 41.75 57.30 0.37 1.31 100.00 Less: Accumulated depreciation & ammortization Total property, Net Excess of cost over net assets acquired Other assets Total assets Liabilities and Stock holder's equity Current liabilities Notes payable Current obligation Under Capital leases Current Maturities of notes & debentures Accounts payable Accrued salaries & wages Other accrued expenses Income tax payable Total Current Liabilities Long term debt Obligations under capital leases Notes & debentures Total Long term debt accrued claims and other liabilities Total liabilities Stockholder's equity Common stock Additional Paid in capital Cumulative translation adjustment Retained earnings Total Stockholder's equity Total liabilities & Stockholder's equity 44913 45427 48274 1038268 167739 193509 20431 1558561 0.99 1.00 1.06 22.88 3.70 4.26 0.45 34.35 746178 646532 1392710 116935 3068206 16.45 14.25 30.70 2.58 67.62 99756 246964 - 155994 1278297 1469023 4537229 2.20 5.44 -3.44 28.17 32.38 100.00