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प्रश्न
Prepare Common-size Statement of Profit & Loss from the following Statement of Profit & Loss:
| Particulars | Note No. | 31st March, 2026 (₹) |
|---|---|---|
| I. Income | ||
| Revenue from Operations | 15,00,000 | |
| Other Income | 60,000 | |
| Total Revenue | 15,60,000 | |
| II. Expenses | ||
| Purchases of Stock-in-Trade | 7,50,000 | |
| Change in Inventories of Stock-in-Trade | 50,000 | |
| Other Expenses | 2,10,000 | |
| Total | 10,10,000 | |
| III. Profit before Tax (I – II) | 5,50,000 |
खाता बही
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उत्तर
| Common-size Statement of Profit & Loss (For the year ended 31st March, 2026) |
|||
|---|---|---|---|
| Particulars | Note No. | Absolute Amount 31st March, 2026 (₹) |
Percentage of Revenue from Operations (%) |
| I. Income | |||
| Revenue from Operations | 15,00,000 | 100.00% | |
| Add: Other Income | 60,000 | 4.00% | |
| Total Revenue | 15,60,000 | 104.00% | |
| II. Expenses | |||
| Purchases of Stock-in-Trade | 7,50,000 | 50.00% | |
| Change in Inventories of Stock-in-Trade | 50,000 | 3.33% | |
| Other Expenses | 2,10,000 | 14.00% | |
| Total Expenses | 10,10,000 | 67.33% | |
| III. Profit before Tax (I – II) | 5,50,000 | 36.67% | |
Working Notes:
Base value = Revenue from Operations (100%)
$$\text{Percentage of an item} = \frac{\text{Amount of Item}}{\text{Revenue from Operations}} \times 100$$
Other Income: $\frac{60,000}{15,00,000} \times 100 = 4.00\%$
Purchases of Stock-in-Trade: $\frac{7,50,000}{15,00,000} \times 100 = 50.00\%$
Change in Inventories: $\frac{50,000}{15,00,000} \times 100 = 3.33\%$
Other Expenses: $\frac{2,10,000}{15,00,000} \times 100 = 14.00\%$
Profit before Tax: $\frac{5,50,000}{15,00,000} \times 100 = 36.67\%$
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