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प्रश्न
From the following information of NK Ltd., prepare a common-size Statement of Profit and Loss for the years ended 31st March, 2023, and 31st March, 2024.
| Particulars | 2023-24 (₹) | 2022-23 (₹) |
| Revenue from Operations | 20,00,000 | 10,00,000 |
| Cost of materials consumed | 5,00,000 | 3,00,000 |
| Employee benefit expenses | 2,00,000 | 1,00,000 |
| Income Tax @ 40% |
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उत्तर
| Common Size Statement of Profit and Loss for the years ended 31st March, 2023 and 2024 |
|||||
| Particulars | Note No. | Absolute Amount | Percentage of Revenue from Operations | ||
| 2022-23 (₹) | 2023-24 (₹) | 2022-23 (%) | 2023-24 (%) | ||
| I. Revenue from Operations | 10,00,000 | 20,00,000 | 100.00 | 100.00 | |
| II. Expenses: | |||||
| (a) Cost of Materials consumed | 3,00,000 | 5,00,000 | 30.00 | 25.00 | |
| (b) Employee Benefit Expenses | 1,00,000 | 2,00,000 | 10.00 | 10.00 | |
| Total Revenue | 4,00,000 | 7,00,000 | 40.00 | 35.00 | |
| III. Profit before Tax (I − II) | 6,00,000 | 13,00,000 | 60.00 | 65.00 | |
| IV. Income Tax @ 40% | 2,40,000 | 5,20,000 | 24.00 | 26.00 | |
| V. Profit after Tax (III − IV) | 3,60,000 | 7,80,000 | 36.00 | 39.00 | |
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