Question

Fill in the missing figures in the following common size statement of profit & loss:

COMMON SIZE STATEMENT OF PROFIT & LOSS for the year ended 31st March, 2025
Particulars	Note No.	Absolute Amounts (₹)	Percentage to Revenue from Operations (%)
I. Revenue from Operations		??	??
II. Other Income		1,20,000	??
III. Total Income (I + 11)		??	??
IV. Less: Expenses
Cost of Materials Consumed		??	60
Employee Benefit Expenses		3,00,000	15
Total Expenses		??	??
V. Profit before Tax (III − IV)		??	??
VI. Less: Tax		??	??
VII. Profit after Tax (V − VI)		??	??

Hint:

First of all, figure of Revenue from Operations will be calculated.

It will be calculated on the basis of Employee Benefit Expenses:

3,00,000 × `100/15`

= ₹ 20,00,000

Answer 1

COMMON SIZE STATEMENT OF PROFIT & LOSS for the year ended 31st March, 2025
Particulars	Note No.	Absolute Amounts (₹)	Percentage to Revenue from Operations (%)
I. Revenue from Operations		20,00,000	100
II. Other Income		1,20,000	6
III. Total Income (I + 11)		21,20,000	106
IV. Less: Expenses
Cost of Materials Consumed		12,00,000	60
Employee Benefit Expenses		3,00,000	15
Total Expenses		15,00,000	75
V. Profit before Tax (III − IV)		6,20,000	31
VI. Less: Tax		2,20,000	11
VII. Profit after Tax (V − VI)		4,00,000	20