Prasārita Pādottānāsana has four variations, A, B, C and D. Together, they purify the anal canal and tone the lower abdomen as well as the tissues around the top part of the spinal column. With practice of all four variations, your lower waist and legs will become stronger and your hips more flexible. Prasārita Pādottānāsana B relies solely on the strength of the waist and legs. If your range of motion is limited and you cannot do the full expression of the pose, then you can try a variation demonstrated here.

Related: Prasārita Pādottānāsana A, Prasārita Pādottānāsana C