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प्रश्न
From the following data, prepare a Statement of Profits in the comparative form:
| Particulars | Note No. |
31.3.2024 (₹) |
31.3.2023 (₹) |
| Revenue from Operations | 80,00,000 | 75,00,000 | |
| Purchase of Stock in Trade | 40,00,000 | 36,00,000 | |
| Changes in Inventories | 3,00,000 | (2,00,000) | |
| Other Expenses | 6,00,000 | 2,00,000 |
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उत्तर
| Comparative Statement of Profit and Loss for the years ended 31st March, 2024 and 2023 |
|||||
| Particulars | Note No. | 31.3.2024 (₹) |
31.3.2023 (₹) |
Absolute Change (₹) |
Percentage Change (%) |
| I. Revenue from Operations | 80,00,000 | 75,00,000 | 5,00,000 | 6.67 | |
| II. Less: Expenses | |||||
| (a) Purchase of Stock in Trade | 40,00,000 | 36,00,000 | 4,00,000 | 11.11 | |
| (b) Changes in Inventories | (3,00,000) |
(2,00,000) |
5,00,000 | 250.00 | |
| (c) Other Expenses | 6,00,000 | 2,00,000 | 4,00,000 | 200.00 | |
| Total Expenses | 49,00,000 | 36,00,000 | 13,00,000 | 36.11 | |
| III. Profit before tax (I − II) | 31,00,000 | 39,00,000 | (8,00,000) | (20.51) | |
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