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प्रश्न
Prepare Common Size Statement of Profit and Loss for the year ended March 31, 2025.
| Particulars | 31st March, 2025 |
| Revenue from Operations | 40,00,000 |
| Other Expenses | 4,00,000 |
| Other Income | 6,00,000 |
| Employee Benefit Expenses | 8,00,000 |
| Purchases of Stock in Trade | 10,00,000 |
| Change in Inventory | (2,00,000) |
| Tax Rate | 50% |
खातेवही
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उत्तर
| Common Size Statement of Profit and Loss for the year ended March 31, 2025. |
||
| Particulars | 31st March, 2025 | Percentage of RFO |
| Revenue from Operations | 40,00,000 | 100 |
| Other Income | 6,00,000 | 15 |
| Total Income | 46,00,000 | 115 |
| Purchases of Stock in Trade | 10,00,000 | 25 |
| Change in Inventory | (2,00,000) | (5) |
| Employee Benefit Expenses | 8,00,000 | 20 |
| Other Expenses | 4,00,000 | 10 |
| Total Expenses | 20,00,000 | 50 |
| Profit Before Tax | 26,00,000 | 65 |
| Less: Tax | 13,00,000 | 32.5 |
| Profit after Tax | 13,00,000 | 32.5 |
Working Notes:
1) Revenue from Operations
100% Base
₹ 40,00,000 = 100%
2) Common Size %
= (Amount ÷ 40,00,000) × 100
| Particulars | Amount (₹) | % of Revenue |
| Other Expenses | 4,00,000 | 10% |
| Other Income | 6,00,000 | 15% |
| Employee Benefit Expenses | 8,00,000 | 20% |
| Purchases of Stock in Trade | 10,00,000 | 25% |
| Change in Inventory (–2,00,000) | –2,00,000 | –5% |
3) Profit Before Tax
PBT = ₹ 26,00,000
PBT % = (26,00,000 ÷ 40,00,000) × 100
= 65%
4) Tax @ 50%
= 13,00,000
→ 32.5%
5) Profit After Tax
= 26,00,000 – 13,00,000
= 13,00,000
→ 32.5%
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