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प्रश्न
Prepare Common-size Statement of Profit & Loss from the following information:
| Particulars | Note No. | 31st March, 2026 (₹) | 31st March, 2025 (₹) |
|---|---|---|---|
| Revenue from Operations | 25,00,000 | 20,00,000 | |
| Other Income | 1,00,000 | 50,00,000 | |
| Cost of Materials Consumed | 15,00,000 | 10,00,000 | |
| Employees Benefit Expenses | 3,00,000 | 2,00,000 | |
| Other Expenses | 4,50,000 | 3,50,000 |
Additional Information: Other expenses include Provision for Tax of ₹ 2,00,000 for the year ending 31st March, 2025 and ₹ 2,50,000 for the year ending 31st March, 2026.
खातेवही
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उत्तर
| Common-Size Statement of Profit & Loss (For the years ended 31st March, 2025 and 31st March, 2026) |
||||
|---|---|---|---|---|
| Particulars | Absolute Amount 31st March, 2025 (₹) |
Absolute Amount 31st March, 2026 (₹) |
Percentage of Revenue from Operations 31st March, 2025 (%) |
Percentage of Revenue from Operations 31st March, 2026 (%) |
| I. Revenue from Operations | 20,00,000 | 25,00,000 | 100.00% | 100.00% |
| II. Add: Other Income | 50,00,0 | 1,00,000 | 2.50% | 4.00% |
| III. Total Revenue (I + II) | 20,50,000 | 26,00,000 | 102.50% | 104.00% |
| IV. Less: Expenses | ||||
| (a) Cost of Materials Consumed | 10,00,000 | 15,00,000 | 50.00% | 60.00% |
| (b) Employees Benefit Expenses | 2,00,000 | 3,00,000 | 10.00% | 12.00% |
| (c) Operational Other Expenses (Note 1) | 1,50,000 | 2,00,000 | 7.50% | 8.00% |
| Total Expenses (IV) | 13,50,000 | 20,00,000 | 67.50% | 80.00% |
| V. Profit before Tax (III - IV) | 7,00,000 | 6,00,000 | 35.00% | 24.00% |
| VI. Less: Provision for Tax | 2,00,000 | 2,50,000 | 10.00% | 10.00% |
| VII. Profit after Tax (V - VI) | 5,00,000 | 3,50,000 | 25.00% | 14.00% |
Working Notes:
Base value = Revenue from Operations (100%)
$$\text{Percentage of an item} = \frac{\text{Amount of Item}}{\text{Revenue from Operations}} \times 100$$
1. Separation of Operational Other Expenses:
31st March, 2025: Total Other Expenses (₹ 3,50,000) - Provision for Tax (₹ 2,00,000) = ₹ 1,50,000
31st March, 2026: Total Other Expenses (₹ 4,50,000) - Provision for Tax (₹ 2,50,000) = ₹ 2,00,000
2. Percentage Calculation Examples:
Other Income (2025): $\frac{50,000}{20,00,000} \times 100 = 2.50\%$
Cost of Materials Consumed (2026): $\frac{15,00,000}{25,00,000} \times 100 = 60.00\%$
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