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प्रश्न
Profit & Loss Statements for the years ended 31st March 2025 and 2024:
| Particulars | Note No. |
31-3-2025 (₹) |
31-3-2024 (₹) |
| Revenue from Operations | 48,00,000 | 50,00,000 | |
| Finance Costs | 27,50,000 | 30,00,000 | |
| Employee Benefit Expenses | 5,00,000 | 4,00,000 | |
| Other Expenses | 80,000 | 1,00,000 | |
| Income Tax | 40% | 35% |
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उत्तर
| Comparative Statement of Profit and Loss for the year ended 31st March 2025 and 2024 |
|||||
| Particulars | Note No. | 31-3-2025 (₹) |
31-3-2024 (₹) |
Absolute Change (₹) |
Percentage Change (%) |
| I. Revenue from Operations | 48,00,000 | 50,00,000 | (2,00,000) | (4.00) | |
| II. Less: Expenses | |||||
| (a) Employee Benefit Expenses | 5,00,000 | 4,00,000 | 1,00,000 | 25.00 | |
| (b) Finance Costs | 27,50,000 | 30,00,000 | (2,50,000) | (8.33) | |
| (c) Other Expenses | 80,000 | 1,00,000 | (20,000) | (20.00) | |
| Total Expenses | 33,30,000 | 35,00,000 | (1,70,000) | (4.86) | |
| III. Profit before tax (I − II) | 14,70,000 | 15,00,000 | (30,000) | (2.00) | |
| IV. Less: Tax | 5,88,000 | 5,25,000 | 63,000 | 12.00 | |
| V Profit after tax (III − IV) | 8,82,000 | 9,75,000 | (93,000) | (9.54) | |
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