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प्रश्न
Prepare a common size statement of profit & loss from the following information of X Ltd.
| Particulars | Note No. |
31st March 2023 (₹) |
31st March 2022 (₹) |
| Revenue from Operations | 60,00,000 | 40,00,000 | |
| Purchase of Stock in Trade | 43,20,000 | 30,40,000 | |
| Changes in Inventories | 1,20,000 | (80,000) | |
| Other Incomes | 1,50,000 | 60,000 | |
| Other Expenses | 3,60,000 | 2,00,000 |
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उत्तर
| Common-Size Statement of Profit & Loss of X Ltd. for the years ended 31st March, 2023 and 2022 |
|||||
| Particulars | Note No. |
Absolute Amounts | Percentage of Revenue from Operations |
||
| 31st March 2023 (₹) |
31st March 2022 (₹) |
31st March 2023 (%) |
31st March 2022 (%) |
||
| I. Revenue from Operations | 60,00,000 | 40,00,000 | 100.00 | 100.00 | |
| II. Other Income | 1,50,000 | 60,000 | 2.50 | 1.50 | |
| III. Total Income (I + II) | 61,50,000 | 40,60,000 | 102.50 | 101.5 | |
| IV. Less: Expenses | |||||
| Purchase of Stock in Trade | 43,20,000 | 30,40,000 | 72.00 | 76.00 | |
| Changes in Inventories | 1,20,000 | (80,000) | 2.00 | (2.00) | |
| Other Expenses | 3,60,000 | 2,00,000 | 6.00 | 5.00 | |
| Total Expenses | 48,00,000 | 31,60,000 | 80.00 | 79.00 | |
| V. Profit Before Tax (III − IV) | 13,50,000 | 9,00,000 | 22.5 | 22.5 | |
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