The value of long-term borrowings as on March 31, 2023 was:

Let's find the missing value for Long-term borrowings on March 31, 2023:
$$\text{Absolute Change}=\text{Value in 2024}-\text{Value in 2023}$$
$$3=19-\text{Value in 2023}$$
$$\text{Value in 2023}=19-3=16\text{ Lakhs}$$
Converting 16 Lakhs into numerical options format: $16\times 1,00,000=\text{Rs. }16,00,000$.Alternatively, we can cross-verify using the Total Equity & Liabilities for 2023:
$$\text{Total}=\text{Share Capital}+\text{Reserves}+\text{Long-term Borrowings}+\text{Trade Payables}$$
$$47=15+14+\text{Long-term Borrowings}+2$$
$$47=31+\text{Long-term Borrowings}$$
$$\text{Long-term Borrowings}=47-31=16\text{ Lakhs}$$