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प्रश्न
From the following Statement of Profit & Loss of Raj Ltd., for the years ended 31st March, 2025 and 2026, prepare a Common-size Statement:
| Particulars | Note No. | 31st March, 2026 | 31st March, 2025 |
|---|---|---|---|
| Revenue from Operations | ₹ 30,00,000 | ₹ 20,00,000 | |
| Expenses | ₹ 12,00,000 | ₹ 10,00,000 | |
| Other Incomes | ₹ 3,60,000 | ₹ 4,00,000 | |
| Income Tax | 50% | 40% |
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उत्तर
| Common-size Statement of Profit & Loss (For the years ended 31st March, 2025 and 31st March, 2026) |
|||
|---|---|---|---|
| Particulars | Note No. | Absolute Amounts (₹) | Percentage of Revenue from Operations (%) |
| 31st March, 2025 | 31st March, 2026 | ||
| I. Revenue from Operations | 20,00,000 | 30,00,000 | |
| II. Other Incomes | 4,00,000 | 3,60,000 | |
| III. Total Revenue (I + II) | 24,00,000 | 33,60,000 | |
| IV. Less: Expenses | 10,00,000 | 12,00,000 | |
| V. Profit Before Tax (III - IV) | 14,00,000 | 21,60,000 | |
| VI. Less: Income Tax | 5,60,000 | 10,80,000 | |
| VII. Profit After Tax (V - VI) | 8,40,000 | 10,80,000 | |
Working Notes:
1. Percentage of Revenue from Operations:
$$\text{Percentage of an Item} = \frac{\text{Absolute Amount of the Item}}{\text{Revenue from Operations}} \times 100$$
2. Calculation of Income Tax Amount:
For the year ended 31st March, 2025:
$$\text{Income Tax} = 40\% \text{ of Profit Before Tax (₹ 14,00,000)}$$
$$\text{Income Tax} = 14,00,000 \times \frac{40}{100} ={₹\ 5,60,000}$$
For the year ended 31st March, 2026:
$$\text{Income Tax} = 50\% \text{ of Profit Before Tax (₹ 21,60,000)}$$
$$\text{Income Tax} = 21,60,000 \times \frac{50}{100} ={₹\ 10,80,000}$$
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