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प्रश्न
From the following information, prepare Comparative Statement of Profit & Loss:
| Particulars | 31st March, 2026 | 31st March, 2025 |
| Revenue from Operations | ₹ 20,00,000 | ₹ 16,00,000 |
| Other Income | ₹ 4,40,000 | ₹ 3,00,000 |
| Cost of Materials Consumed | ₹ 8,00,000 | ₹ 6,00,000 |
| Changes in Inventories of Finished Goods and Work-in-Progress | ₹ 4,00,000 | ₹ 2,00,000 |
| Other Expenses (% of Cost of Revenue from Operations) | 15% | 10% |
| Tax Rate | 30% | 30% |
खाता बही
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उत्तर
| Comparative Statement of Profit & Loss of Gold Coin Ltd (For the years ended 31st March 2025 and 31st March 2026) |
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| 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. Add: Other Income | -- | -- | -- | -- |
| III. Total Revenue (I + II) | 12,00,000 | 16,80,000 | 4,80,000 | 40.00% |
| IV. Less: Expenses | ||||
| (a) Cost of Materials Consumed | 6,00,000 | 13,44,000 | 7,44,000 | 124.00% |
| (b) Changes in Inventories | 2,00,000 | 4,00,000 | 2,00,000 | 100.00% |
| (c) Other Expenses | 80,000 | 1,80,000 | 1,00,000 | 125.00% |
| Total Expenses (IV) | 8,80,000 | 13,80,000 | 5,00,000 | 56.82% |
| V. Profit before Tax (III - IV) | 10,20,000 | 10,60,000 | 40,000 | 3.92% |
| VI. Less: Tax @ 30% | 3,06,000 | 3,18,000 | 12,00,000 | 3.92% |
| VII. Profit after Tax (V - VI) | 7,14,000 | 7,42,000 | 28,000 | 3.92% |
Working Notes:
1. Calculation of Revenue from Operations:
2024-25: 200% of Cost of Materials Consumed ($₹ 6,00,000 \times 200\%$)
= ₹ 12,00,000
2025-26: 125% of Cost of Materials Consumed ($₹ 13,44,000 \times 125\%$)
= ₹ 16,80,000
2. Calculation of Cost of Revenue from Operations:
Formula: Cost of Materials Consumed + Changes in Inventories
2024-25: ₹ 6,00,000 + ₹ 2,00,000
= ₹ 8,00,000
2025-26: ₹ 13,44,000 + ₹ 4,00,000
= ₹ 17,44,000
3. Calculation of Other Expenses:
2024-25: 10% of Cost of Revenue from Operations ($10\% \times ₹ 8,00,000$)
= ₹ 80,000
2025-26: 15% of Cost of Revenue from Operations ($15\% \times ₹ 17,44,000$)
= ₹ 2,61,600
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