Take the Balance sheet of the deewan cement company and calculate common size analysis for the year 2020- 2021

Note: Balance sheet is given in the picture.

STATEMENT OF FINANCIAL POSITION AS AT JUNE 30, 2021 Notes 2021 2020 ASSETS NON CURRENT ASSETS Property, plant and equipment Long term deposits Long term loans och 5 6 7 -(Rupees in '000')-.... 34,054,273 34,740,048 127,881 128,256 6,233 8,7501 34,188,387 34,877,054 CURRENT ASSETS Stores and spare parts Stock in trade Trade debts - Unsecured Loans and advances - Unsecured, Considered good Trade deposits and short term prepayments Other receivables Short term investments Advance tax - Net Cash and bank balances 8 9 10 11 12 13 1,337,135 271,939 405,216 212,451 19,857 113,306 289 321,472 61,734 2,743,399 36,931,786 1,334,162 115,844 343,599 151,980 9.269 101,443 224 308.722 90,5421 2,455,785 37,332,839 14 15 EQUITY AND LIABILITIES 8,500,000 8.500.000 16 4,841,133 4,841,133 3,972,237 4,243,709 17 629,444 18 11,492,563 20,935,377 629,444 11,887,529 21,601,815 SHARE CAPITAL AND RESERVES Authorised share capital 850,000,000 (2020: 850,000,000) Ordinary shares of Rs. 10/- each Issued, subscribed and paid-up share capital Revenue reserves Un-appropriated profit Capital reserve Merger reserve Surplus on revaluation of property, plant and equipment NON CURRENT LIABILITIES Long term financings Advances for investment in term finance certificates Long term deposits and payables Deferred tax liability - Net CURRENT LIABILITES Trade and other payables Short term borrowings Mark-up payable Current and overdue portion of non-current liabilities Dividend payable Unpaid and unclaimed dividend 19 20 21 36,359 3,110,000 704,585 5,869,030 9,719,974 79,958 3,110,000 770,685 5,568,419 9,529,062 22 23 24 25 26 2,856,559 579,159 792,661 2,033,350 12,926 1,780 6,276,435 2,802,986 579,159 792,661 2,012,450 12,926 1.780 6,201.962 27 CONTINGENCIES AND COMMITMENTS 28 36,931,786 37,332,839