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प्रश्न
Following information is extracted from the Statement of Profit and Loss of Gold Coin Ltd. for the year ended 31st March, 2015:
| Particulars | 31st March, 2015 | 31st March, 2014 |
| Revenue from Operations | ₹60,00,000 | ₹45,00,000 |
| Employee Benefit Expenses | ₹30,00,000 | ₹22,50,000 |
| Depreciation | ₹7,50,000 | ₹6,00,000 |
| Other Expenses | ₹15,50,000 | ₹10,00,000 |
| Tax Rate | 30% | 30% |
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उत्तर
Comparative Income Statement
for the year ended March 31, 2014 and 2015
| Particulars | 2014 (₹) | 2015 (₹) | Absolute Change (₹) | Percentage Change (%) |
| I. Revenue from Operations | 45,00,000 | 60,00,000 | 15,00,000 | 33.33 |
| II. Expenses | 6,00,000 | 7,50,000 | 1,50,000 | 25.0 |
| a. Depreciation | 22,50,000 | 30,00,000 | 7,50,000 | 33.33 |
| b. Employees Benefit Expenses | 10,00,000 | 15,50,000 | 5,50,000 | 55.0 |
| c. Other Expenses | 38,50,000 | 53,00,000 | 14,50,000 | 37.66 |
| Profit before Income Tax | 6,50,000 | 7,00,000 | 50,000 | 7.69 |
| Less: Income Tax | 1,95,000 | 2,10,000 | 15,000 | 7.69 |
| Profit after Income Tax | 4,55,000 | 4,90,000 | 35,000 | 7.69 |
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