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प्रश्न
Prepare a comparative Statement of Profit of Varun Ltd. with the help of the following information:
| Particulars | Note No. |
31st March 2024 (₹) |
31st March 2023 (₹) |
| Revenue from Operations | 56,00,000 | 60,00,000 | |
| Purchase of Stock in Trade | 36,00,000 | 40,00,000 | |
| Changes in Inventories | (4,00,000) | (2,50,000) | |
| Employee Benefit Expenses | 6,00,000 | 5,00,000 | |
| Other Expenses | 80,000 | 1,00,000 |
खातेवही
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उत्तर
| Comparative Statement of Profit and Loss of Varnn Ltd. for the years ended 31st March, 2023 and 2024 |
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| Particulars | Note No. | 31st March 2024 (₹) |
31st March 2023 (₹) |
Absolute Change (₹) | Percentage Change (%) |
| I. Revenue from Operations | 56,00,000 | 60,00,000 | (4,00,000) | (6.67) | |
| II. Less: Expenses | |||||
| (a) Purchase of Stock in Trade | 36,00,000 | 40,00,000 | (4,00,000) | (10.00) | |
| (b) Changes in Inventories | (4,00,000) | (2,50,000) | (1,50,000) | (60.00) | |
| (c) Employee Benefit Expenses | 6,00,000 | 5,00,000 | 1,00,000 | 20.00 | |
| (d) Other Expenses | 80,000 | 1,00,000 | (20,000) | (20.00) | |
| Total Expenses | 38,80,000 | 43,50,000 | (20,000) | (10.80) | |
| III. Profit before tax (I − II) | 17,20,000 | 16,50,000 | 70,000 | 4.24 | |
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