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प्रश्न
From the following information of Mark Ltd. for the year ended 31st March, 2026, prepare Comparative Statement of Profit & Loss:
| Particulars | 31st March, 2026 | 31st March, 2025 |
| Revenue from Operations (% of Materials Consumed) | 125% | 200% |
| Cost of Materials Consumed | ₹ 13,44,000 | ₹ 6,00,000 |
| Other Expenses (% of Operating Revenue) | 10% | 10% |
| Tax Rate | 50% | 50% |
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उत्तर
| Comparative Statement of Profit & Loss of Mark Ltd. (For the years ended 31st March 2025 and 31st March 2026) |
||||
|---|---|---|---|---|
| Particulars | 31st March, 2025 (₹) (A) |
31st March, 2026 (₹) (B) |
Absolute Change (₹) (C = B - A) |
Percentage Change (%) (D = $\frac{C}{A} \times 100$) |
| I. Revenue from Operations | 12,00,000 | 16,80,000 | 4,80,000 | 40.00% |
| II. Total Revenue | 12,00,000 | 16,80,000 | 4,80,000 | 40.00% |
| III. Less: Expenses | ||||
| (a) Cost of Materials Consumed | 6,00,000 | 13,44,000 | 7,44,000 | 124.00% |
| (b) Other Expenses | 1,20,000 | 1,68,000 | 48,000 | 40.00% |
| Total Expenses (III) | 7,20,000 | 15,12,000 | 7,92,000 | 110.00% |
| IV. Profit before Tax (II - III) | 4,80,000 | 1,68,000 | (3,12,000) | (65.00%) |
| V. Less: Tax @ 50% | 2,40,000 | 84,000 | (1,56,000) | (65.00%) |
| VI. Profit after Tax (IV - V) | 2,40,000 | 84,000 | (1,56,000) | (65.00%) |
Working Notes:
1. Calculation of Revenue from Operations:
2024-25: 200% of Cost of Materials Consumed ($₹ 6,00,000 \times \frac{200}{100}$) = ₹ 12,00,000
2025-26: 125% of Cost of Materials Consumed ($₹ 13,44,000 \times \frac{125}{100}$) = ₹ 16,80,000
2. Calculation of Other Expenses (on Operating Revenue):
2024-25: 10% of ₹ 12,00,000 = ₹ 1,20,000
2025-26: 10% of ₹ 16,80,000 = ₹ 1,68,000
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