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प्रश्न
From the following information extracted from the Statement of Profit and Loss for the years ended 31st March, 2024 and 2025, prepare a Comparative Statement of Profit & Loss:
| Particulars | Note No. |
2024-25 | 2023-24 |
| Revenue from operations | ₹ 6,00,000 | ₹ 5,00,000 | |
| Other incomes (% of revenue from operations) | 20% | 20% | |
| Employee benefit expenses (% of Total Revenue) | 40% | 30% | |
| Tax Rate | 50% | 50% |
खातेवही
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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 (₹) |
Percentage Change (%) |
| I. Revenue from operations | 6,00,000 | 5,00,000 | 1,00,000 | 20.00 | |
| II. other Income | 1,20,000 | 1,00,000 | 20,000 | 20.00 | |
| III. Total Income (I + II) | 7,20,000 | 6,00,000 | 1,20,000 | 20.00 | |
| IV. Less: Employee benefit expenses | 2,88,000 | 1,80,000 | 1,08,000 | 60.00 | |
| V. Profit Before Tax (III − IV) | 4,32,000 | 4,20,000 | 12,000 | 2.86 | |
| VI. Less: Tax @ 50% | 2,16,000 | 2,10,000 | 6,000 | 2.86 | |
| VII. Profit After Tax (V − VI) | 2,16,000 | 2,10,000 | 6,000 | 2.86 | |
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