Cash on hand balance increased

If you want to know if the low balance of 15 lakhs has increased or not? Subtract it from previous years cash in hand balance.

supposing last year balance= 10 lakhs

this years= 15 lakhs

increase of cash in hand balance is 5 lakhs and this shows that expenses have increased this year than previous year and that is why your holding extra cash. 

This is also a valid reason. The more the expenses, the more cash in hand.