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प्रश्न
From the following information, prepare a Comparative Statement of Profit and Loss for the year ended 31st March, 2023 and 2024:
| Particulars | Note No. | 2023–24 (₹) | 2022–23 (₹) |
| Revenue from Operations | 25,00,000 | 20,00,000 | |
| Employee Benefit Expenses | 3,75,000 | 2,50,000 | |
| Other Expenses | 13,75,000 | 10,00,000 | |
| Tax Rate 50% |
खातेवही
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उत्तर
| Comparative Statement of Profit & Loss (For the years ended 31st March 2023 and 31st March 2024) |
||||
| Particulars | 2022–23 (A) |
2023–24 (B) |
Absolute Change (C = B - A) |
Percentage Change (D = $\frac{C}{A} \times 100$) |
| I. Revenue from Operations | 20,00,000 | 25,00,000 | 5,00,000 | 25.00 |
| II. Expenses: | ||||
| (a) Employee Benefit Expenses | 2,50,000 | 3,75,000 | 1,25,000 | 50.00 |
| (b) Other Expenses | 10,00,000 | 13,75,000 | 3,75,000 | 37.50 |
| Total Expenses (II) | 12,50,000 | 17,50,000 | 5,00,000 | 40.00 |
| III. Profit before Tax (I - II) | 7,50,000 | 7,50,000 | 0 | 0.00 |
| IV. Less: Tax @ 50% | 3,75,000 | 3,75,000 | 0 | 0.00 |
| V. Profit after Tax (III - IV) | 3,75,000 | 3,75,000 | 0 | 0.00 |
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