From the following details, calculate value of Goodwill/Capital Reserve and Minority Interest that will reflect in consolidated Balance Sheet on 31st March, 2023: Summarized Balance Sheets as on 31st March, 2023 Liabilit

Calculation of Goodwill/Capital Reserve and Minority Interest 1. Shareholding of H Ltd. in S Ltd.: Total shares of S Ltd. = ₹ 4,00,000 / ₹ 100 per share = 4,000 shares Shares held by H Ltd. = 3,000 shares Percentage holding of H Ltd. = (3,000 / 4,000) × 100 = 75% Minority Interest holding = 100% - 75% = 25% 2. Pre-acquisition Profits and Reserves of S Ltd. (as on 01.04.2022): Profit and Loss A/c (as on 31.03.2022) = ₹ 1,00,000 General Reserve (as on 31.03.2022) = ₹ 60,000 Total Pre-acquisition Profits and Reserves = ₹ 1,00,000 + ₹ 60,000 = ₹ 1,60,000 3. Post-acquisition Profits of S Ltd. (for the year ended 31.03.2023): Profit and Loss A/c (as on 31.03.2023) = ₹ 4,00,000 Less: Pre-acquisition Profit and Loss A/c = ₹ 1,00,000 Post-acquisition Profit = ₹ 3,00,000 General Reserve (as on 31.03.2023) = ₹ 2,00,000 Less: Pre-acquisition General Reserve = ₹ 60,000 Post-acquisition General Reserve = ₹ 1,40,000 Total Post-acquisition Profits and Reserves = ₹ 3,00,000 + ₹ 1,40,000 = ₹ 4,40,000 4. Calculation of Goodwill/Capital Reserve: Cost of Investment in S Ltd. = ₹ 7,00,000 Less: Value of H Ltd.'s equity on date of acquisition: Face Value of shares held = 3,000 shares × ₹ 100 = ₹ 3,00,000 Share in pre-acquisition profit = 75% of ₹ 1,00,000 = ₹ 75,000 Share in pre-acquisition reserves = 75% of ₹ 60,000 = ₹ 45,000 Total Value of H Ltd.'s equity = ₹ 3,00,000 + ₹ 75,000 + ₹ 45,000 = ₹ 4,20,000 Goodwill (Cost of Control) = ₹ 7,00,000 - ₹ 4,20,000 = ₹ 2,80,000 5. Calculation of Minority Interest: Nominal Value of Equity Shares held by Minority Shareholders = 25% of 4,000 shares × ₹ 100 = 1,000 shares × ₹ 100 = ₹ 1,00,000 Add: Share in pre-acquisition profits and reserves = 25% of ₹ 1,60,000 = ₹ 40,000 Add: Share in post-acquisition profits and reserves = 25% of ₹ 4,40,000 = ₹ 1,10,000 Minority Interest = ₹ 1,00,000 + ₹ 40,000 + ₹ 1,10,000 = ₹ 2,50,000