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SOLUTION

Consolidated Balance Sheet of the Group as on 31st March, 2018
Particulars Note No. (Rs in lakh)
ASSETS
Non-current assets
Property, plant and equipment 1 490
Current assets
(a) Inventories 2 169
(b) Financial assets
Trade receivables 3 290
Bills receivable 4 1
(c) Cash and cash equivalents 5 154
Total assets 1,104
EQUITY & LIABILITIES
Equity attributable to owners of the parent
Share capital 300
Other Equity 97
Reserves (W.N.5)
Retained Earnings (W.N.5) 89.9
Capital Reserve (W.N.3) 94
Non-controlling interests (W.N.4) 83.10
Total equity 664
LIABILITIES
Non-current liabilities
Current liabilities
(a) Financial Liabilities
(i) Trade payables 6 440
Total liabilities 440
Total equity and liabilities 1,104

Notes to Accounts (Rs in lakh)
1. Property Plant & Equipment
Parent 160
Nisha Ltd. 180
Sandhya Ltd. 150 490
2. Inventories
Parent 110
Nisha Ltd. (35-1) 34
Sandhya Ltd. 25 169
3. Trade Receivables
Parent 130
Nisha Ltd. 50
Sandhya Ltd. 110 290
4. Bills Receivable
Parent (36-35) 1
Sandhya Ltd. (15-15) - 1
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