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प्रश्न
Take a few imaginary figures and prepare a common size statement of profit & loss for two years.
खातेवही
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उत्तर
| Common size Statement of Profit & Loss for the years ended 31st March, 2023 and 2022 |
|||||
| Particulars | Note No. | Absolute Amount | Percentage of Revenue | ||
| 2022-23 (₹) |
2021-22 (₹) |
2022-23 (%) |
2021-22 (%) |
||
| I. Revenue from Operations | 25,00,000 | 20,00,000 | 100 | 100 | |
| II. Other Incomes | 1,00,000 | 1,00,000 | 4 | 5 | |
| Ill. Total Income (I + II) | 26,00,000 | 21,00,000 | 104 | 105 | |
| IV. Less: Expenses | |||||
| Cost of Materials Consumed | 17,00,000 | 14,00,000 | 68 | 70 | |
| Finance Costs | 2,00,000 | 1,60,000 | 8 | 8 | |
| Other Expenses | 1,00,000 | 1,40,000 | 4 | 7 | |
| Total Expenses | 20,00,000 | 17,00,000 | 80 | 85 | |
| V. Profit before Tax (III − IV) | 6,00,000 | 4,00,000 | 24 | 20 | |
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