The statement of financial position as at 31st December, 2013 of Anop Limited (Ltd) and Ban Limited

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The statement of financial position as at 31st December, 2013 of Anop Limited (Ltd) and Ban Limited are given below:EquityAnop LtdBan LtdShare capital140000410000Revenue reserves2400028000Non-current liabilitiesRedeemable preference shares120000150000Current liabilitiesBills payables70001000Sundry creditors120003000Accrued expenses2500096000438000808000Non-current assetsLand and buildings80000123000Plant and machinery334000600000Current assetsInventories500040000Accounts receivables600020000Financial assets – held for trading400013000Prepaid expenses10002000Cash and bank800010000438000808000Required:Compare the financial position of two companies with the help of common size statement of financial position.