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प्रश्न
From the following information of PK Ltd., prepare a common-size Statement of Profit and Loss for the years ended 31st March, 2023, and 31st March, 2024:
| Particulars | 31-3-2024 (₹) | 31-3-2023 (₹) |
| Revenue from Operations | 10,00,000 | 5,00,000 |
| Other Income | 1,00,000 | 50,000 |
| Expenses | 2,00,000 | 1,00,000 |
| Income Tax @ 50% |
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उत्तर
| Common Size Statement of Profit and Loss for the years ended 31st March, 2023 and 2024 |
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| Particulars | Note No. | Absolute Amounts | Percentage of Revenue from Operations | ||
| 2022-23 (₹) | 2023-24 (₹) | 2022-23 (%) | 2023-24 (%) | ||
| I. Revenue from Operations | 5,00,000 | 10,00,000 | 100.00 | 100.00 | |
| II. Other Income | 50,000 | 1,00,000 | 10.00 | 10.00 | |
| III. Total Revenue (I + II) | 5,50,000 | 11,00,000 | 110.00 | 110.00 | |
| IV. Expenses | 1,00,000 | 2,00,000 | 20.00 | 20.00 | |
| V. Profit before Tax (III − IV) | 4,50,000 | 9,00,000 | 90.00 | 90.00 | |
| VI. Less: Income Tax @ 50% | (2,25,000) | (4,50,000) | 45.00 | 45.00 | |
| VII. Profit after Tax (V − VI) | 2,25,000 | 4,50,000 | 45.00 | 45.00 | |
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