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प्रश्न
From the following information, prepare a Comparative Statement of Profit and Loss of Smart Ltd.:
| Particulars | 2023-24 (₹) | 2022-23 (₹) |
| Revenue from Operations | 24,00,000 | 20,00,000 |
| Cost of materials consumed | 6,00,000 | 4,00,000 |
| Employee benefit expenses | 4,00,000 | 2,00,000 |
| Tax Rate 50% |
खातेवही
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उत्तर
| Comparative Statement of Profit and Loss for the years ended 31st March, 2024 and 31st March, 2023 | |||||
| Particulars | Note No. | Absolute | |||
| 31.03.2024 | 31.03.2023 | Change | Change | ||
| I. Revenue from Operations: | 24,00,000 | 20,00,000 | 4,00,000 | 20.00 | |
| II. Expenses: | |||||
| (a) Cost of material consumed | 6,00,000 | 4,00,000 | 2,00,000 | 50.00 | |
| (b) Employee benefit expenses | 4,00,000 | 2,00,000 | 2,00,000 | 100.00 | |
| Total Expenses | 10,00,000 | 6,00,000 | 4,00,000 | 66.67 | |
| III. Profit befor Tax (I-III) | 14,00,000 | 14,00,000 | - | - | |
| IV. Tax @ 50% | 7,00,000 | 7,00,000 | - | - | |
| V. Profit after Tax (III-IV) | 7,00,000 | 7,00,000 | - | - | |
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