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प्रश्न
From the following Statement of profit and loss of the Sakhi Ltd. for the years ended 31st March 2024 and 2025, prepare Comparative Statement of Profit & Loss.
| STATEMENT OF PROFIT AND LOSS for the years ended 31st March 2024 and 2025 |
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| Particulars | 2023-24 (₹) |
2024-25 (₹) |
| Revenue from Operations | 25,00,000 | 40,00,000 |
| Expenses: | ||
| (a) Employee benefit expenses were 5% of Revenue from operations | ||
| (b) Other expenses | 5,90,000 | 6,80,000 |
| Rate of Tax 35% | ||
खातेवही
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उत्तर
| Comparative Statement of Profit and Loss of Sakhi Ltd. for the years ended 31st March 2024 and 2025. |
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| Particulars | Note No. | 31.3.2025 | 31.3.2024 | Absolute Change (₹) |
Percentage Change (₹) |
| I. Revenue from Operations | 40,00,000 | 25,00,000 | 15,00,000 | 60.00 | |
| II. Less: Expenses | |||||
| Employee benefit expenses | 2,00,000 | 1,25,000 | 75,000 | 60.00 | |
| Other Expenses | 6,80,000 | 5,90,000 | 90,000 | 15.25 | |
| Total Expenses | 8,80,000 | 7,51,000 | 1,65,000 | 23.08 | |
| III. Profit before tax (I − II) | 31,20,000 | 17,85,000 | 13,35,000 | 74.79 | |
| IV. Less: Tax | 10,92,000 | 6,24,750 | 4,67,000 | 74.79 | |
| V. Profit after tax (III − IV) | 20,28,000 | 11,60,250 | 8,67,750 | 74.79 | |
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