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प्रश्न
Fill in the missing figures in the following common size statement of profit and loss:
| COMMON SIZE STATEMENT OF PROFIT & LOSS for the years ended 31st March, 2025 and 2024 |
|||||
| Particulars | Note No. |
Absolute Amounts | Percentage of Revenue from Operations |
||
| 2024-25 (₹) |
2023-24 (₹) |
2024-25 (%) |
2023-24 (%) |
||
| I. Revenue from Operations | ?? | ?? | ?? | ?? | |
| II. Less: Expenses: | |||||
| Cost of Materials Consumed | 36,00,000 | 24,00,000 | 45 | 40 | |
| Employee Benefit Expenses | ?? | ?? | 15 | 20 | |
| Depreciation & Amortization | ?? | ?? | 5 | 5 | |
| Other Expenses | 4,00,000 | 6,00,000 | ?? | ?? | |
| Total Expenses | ?? | ?? | ?? | ?? | |
| III. Profit before Tax (I − 11) | ?? | ?? | ?? | ?? | |
| Less: Tax | 7,20,000 | 3,00,000 | ?? | ?? | |
| Profit after Tax | ?? | ?? | ?? | ?? | |
Hint:
First of all, figure of Revenue from Operations will be calculated.
It will be calculated on the basis of Cost of Materials Consumed:
For 2024-25: 36,00,000 × `100/45`
= ₹ 80,00,000
For 2023-24: 24,00,000 × `10/40`
= ₹ 60,00,000
खाता बही
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उत्तर
| COMMON SIZE STATEMENT OF PROFIT & LOSS for the years ended 31st March, 2025 and 2024 |
|||||
| Particulars | Note No. |
Absolute Amounts | Percentage of Revenue from Operations |
||
| 2024-25 (₹) |
2023-24 (₹) |
2024-25 (%) |
2023-24 (%) |
||
| I. Revenue from Operations | 80,00,000 | 60,00,000 | 100 | 100 | |
| II. Less: Expenses: | |||||
| Cost of Materials Consumed | 36,00,000 | 24,00,000 | 45 | 40 | |
| Employee Benefit Expenses | 12,00,000 | 12,00,000 | 15 | 20 | |
| Depreciation & Amortization | 4,00,000 | 3,00,000 | 5 | 5 | |
| Other Expenses | 4,00,000 | 6,00,000 | 5 | 10 | |
| Total Expenses | 56,00,000 | 45,00,000 | 70 | 75 | |
| III. Profit before Tax (I − 11) | 24,00,000 | 15,00,000 | 30 | 25 | |
| Less: Tax | 7,20,000 | 3,00,000 | 9 | 5 | |
| Profit after Tax | 16,80,000 | 12,00,000 | 21 | 20 | |
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