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प्रश्न
From the following information, prepare a Comparative Statement of Profit:
| Particulars | Note No. | 31.3.2024 (₹) |
31.3.2023 (₹) |
| Revenue from Operations | 40,00,000 | 50,00,000 | |
| Finance Costs | 25,00,000 | 30,00,000 | |
| Employee Benefit Expenses | 5,00,000 | 5,00,000 | |
| Depreciation | 2,70,000 | 3,00,000 | |
| Other Expenses | 1,60,000 | 2,00,000 |
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उत्तर
| Comparative Statement of Profit and Loss for the years ended 31st March, 2023 and 2024 |
|||||
| Particulars | Note No. | 31.3.2024 (₹) |
31.3.2023 (₹) |
Absolute Change (₹) |
Percentage Change (%) |
| I. Revenue from Operations | 40,00,000 | 50,00,000 | (10,00,000) | (20) | |
| II. Less: Expenses | |||||
| (a) Finance Costs | 25,00,000 | 30,00,000 | (5,00,000) | (16.67) | |
| (b) Employee Benefit Expenses | 5,00,000 | 5,00,000 | - | - | |
| (c) Depreciation | 2,70,000 | 3,00,000 | (30,000) | (10.00) | |
| (d) Other Expenses | 1,60,000 | 2,00,000 | (40,000) | (20.00) | |
| Total Expenses | 34,30,000 | 40,00,000 | (5,70,000) | (14.25) | |
| Profit before tax (I − II) | 5,70,000 | 10,00,000 | (4,30,000) | (43.00) | |
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