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प्रश्न
From the following information, calculate Total Income, Other Expenses, Total Expenses, Change in Inventory, Profit before Tax and Profit after Tax for the year ended 31st March, 2026 as per Schedule III, Part II of the Companies Act, 2013:
| Particulars | ₹ |
| Opening Inventory of Finished Goods and Work-in-Progress | 1,75,000 |
| Cost of Material Consumed | 7,50,000 |
| Administrative Expenses | 50,000 |
| Selling and Distribution Expenses | 87,500 |
| Finance Cost | 75,000 |
| Loss on Sale of Machinery | 62,500 |
| Employees Benefit Expenses | 3,00,000 |
| Closing Inventory of Finished Goods and Work-in-Progress | 1,00,000 |
| Revenue from Operations | 19,00,000 |
| Other Income | 1,00,000 |
| Tax | 1,50,000 |
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उत्तर
|
Statement of Profit and Loss
for the year ended 31st March, 2026
|
||
| Particulars | Note No. | Amount (₹) |
| I. Revenue from Operations | 19,000,000 | |
| II. Other Income | 1,00,000 | |
| III. Total Income (I + II) | 20,00,000 | |
| IV. EXPENSES | ||
| (a) Cost of Materials Consumed | 7,50,000 | |
| (b) Changes in Inventories of Finished Goods and WIP | 1 | 75,000 |
| (c) Employee Benefit Expenses | 3,00,000 | |
| (d) Finance Costs | 75,000 | |
| (e) Other Expenses | 2 | 2,00,000 |
| Total Expenses | 14,00,000 | |
| V. Profit Before Tax (III - IV) | 6,00,000 | |
| VI. Less: Tax | (1,50,000) | |
| VII. Profit After Tax (V - VI) | 4,50,000 | |
Notes to Accounts:
| Note No. | Particulars | Amount (₹) | Amount (₹) |
| 1 | Changes in Inventories: | 75,000 | |
| Opening Inventory | 1,75,000 | ||
| Less: Closing Inventory | (1,00,000) | ||
| 2 | Other Expenses: | 2,00,000 | |
| Administrative Expenses | 50,000 | ||
| Selling and Distribution Expenses | 87,500 | ||
| Loss on Sale of Machinery | 62,500 |
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