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प्रश्न
Following is the Comparative Statement of Profit & Loss of Aryavart Ltd.
| COMPARATIVE STATEMENT OF PROFIT AND LOSS for the years ended 31st March, 2025 and 2024. |
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| Particulars | Note No. | 2024-25 (₹) |
2023-24 (₹) |
Absolute Change (Increase or Decrease) (₹) |
Percentage Change (Increase or Decrease) (%) |
| A | B | A − B = C | `C/B xx 100` = D | ||
| I. Revenue from Operations | ?? | ?? | ?? | ?? | |
| II. Add: Other Income | 72,000 | 60,000 | ?? | ?? | |
| III. Total Income I + II | ?? | ?? | ?? | ?? | |
| IV. Less: Expenses | |||||
| Cost of Materials Consumed | ?? | ?? | ?? | ?? | |
| Other Expenses (10% of Materials consumed) | 1,95,000 | 1,50,000 | ?? | ?? | |
| Total Expenses | ?? | ?? | ?? | ?? | |
| V. Profit after Tax | 4,95,000 | 5,50,000 | - | ?? | |
Hints:
Step 1: First of all Cost of Materials will be calculated.
It will be:
for 2023-24 = 1,50,000 × `100/10` = ₹ 15,00,000
for 2024-25 = l,95,000 × `100/10` = ₹ 19,50,000
Step 2: Thereafter, total expenses will be calculated.
Step 3: Total expenses will be added to Profit before Tax to arrive at Total Income.
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उत्तर
| COMPARATIVE STATEMENT OF PROFIT AND LOSS for the years ended 31st March, 2025 and 2024. |
|||||
| Particulars | Note No. | 2024-25 (₹) |
2023-24 (₹) |
Absolute Change (Increase or Decrease) (₹) |
Percentage Change (Increase or Decrease) (%) |
| A | B | A − B = C | `(C/B xx 100)` = D | ||
| I. Revenue from Operations | 25,68,000 | 21,40,000 | 4,28,000 | 20 | |
| II. Add: Other Income | 72,000 | 60,000 | 12,000 | 20 | |
| III. Total Income I + II | 26,40,000 | 22,00,000 | 2,12,000 | 20 | |
| IV. Less: Expenses | |||||
| Cost of Materials Consumed | 19,50,000 | 15,00,000 | 4,50,000 | 30 | |
| Other Expenses (10% of Materials consumed) | 1,95,000 | 1,50,000 | 45,000 | 30 | |
| Total Expenses | 21,45,000 | 16,50,000 | 4,95,000 | 30 | |
| V. Profit after Tax | 4,95,000 | 5,50,000 | - | 10 | |
Working Note:
1. Calculate Cost of Materials Consumed:
2023-24: `₹ 1,50,000 × 100/10` = ₹ 15,00,000
2024-25: `₹ 1,95,000 × (100/10)` = ₹ 19,50,000
2. Total Expenses = Cost of Materials Consumed + Other Expenses
2023-24: 15,00,000 + 1,50,000 = ₹ 16,50,000
2024-25: 19,50,000 + 1,95,000 = ₹ 21,45,000
3. Total Income = Profit after Tax + Total Expenses
2023-24: 5,50,000 + 16,50,000 = ₹ 22,00,000
2024-25: 4,95,000 + 21,45,000 = ₹ 26,40,000
4. Revenue from Operations = Total Income – Other Income
2023-24: 22,00,000 – 60,000 = ₹ 21,40,000
2024-25: 26,40,000 – 72,000 = ₹ 25,68,000
