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प्रश्न
Convert the following particulars into common size statement of profit and loss and interpret the changes in 2023:
| Particulars | Note No. |
31st March 2023 (₹) |
31st March 2022 (₹) |
| Revenue from Operations | 18,00,000 | 15,00,000 | |
| Other Income | 72,000 | 45,000 | |
| Cost of Materials Consumed | 8,64,000 | 6,60,000 | |
| Employee Benefit Expenses (% of Revenue from Operations) | 10% | 12% | |
| Other Expenses | 54,000 | 1,05,000 |
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उत्तर
| Common Size Statement of Profit and Loss For the years ended 31st March 2023 and 2022 |
|||||
| Particulars | Note No. |
Absolute Amounts | % on Revenue from Operations |
||
| 31st March 2023 (₹) |
31st March 2022 (₹) |
31st March 2023 (%) |
31st March 2022 (%) |
||
| I. Revenue from Operations | 18,00,000 | 15,00,000 | 100 | 100 | |
| II. Other Income | 72,000 | 45,000 | 4 | 3 | |
| III. Total Income (I + II) | 18,72,000 | 15,45,000 | 104 | 103 | |
| IV. Less: Expenses: | |||||
| Cost of Materials Consumed | 8,64,000 | 6,60,000 | 48 | 44 | |
| Employee Benefit Expenses | 1,80,000 | 1,80,000 | 10 | 12 | |
| Other Expenses | 54,000 | 1,05,000 | 3 | 7 | |
| Total Expenses | 10,98,000 | 9,45,000 | 61 | 63 | |
| V. Profit before Tax (III − IV) | 7,74,000 | 6,00,000 | 43 | 40 | |
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