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Particulars 31st March, 2026 (₹) 31st March, 2025 (₹) Revenue from Operations 30,00,000 20,00,000 Other Income 3,60,000 4,00,000 Expenses 21,00,000 12,00,000

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Question

Prepare Comparative Statement of Profit & Loss from the following information:

Particulars 31st March, 2026 (₹) 31st March, 2025 (₹)
Revenue from Operations 30,00,000 20,00,000
Other Income 3,60,000 4,00,000
Expenses 21,00,000 12,00,000
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Solution

Comparative Statement of Profit & Loss (For the years ended 31st March 2025 and 31st March 2026)
Particulars 31st March 2025
(A)
31st March 2026
(B)
Absolute Change
(C = B - A)
Percentage Change
(D = $\frac{C}{A} \times 100$)
I. Revenue from Operations 20,00,000 30,00,000 10,00,000 50.00
II. Other Income 4,00,000 3,60,000 (40,000) (10.00)
III. Total Revenue (I + II) 24,00,000 33,60,000 9,60,000 40.00
IV. Less: Expenses 12,00,000 21,00,000 9,00,000 75.00
V. Profit before Tax (III - IV) 12,00,000 12,60,000 60,000 5.00
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Chapter 3: Tools of Financial Statement Analysis-Comparative Statements and Common-Size Statements - EXERCISE [Page 3.37]

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TS Grewal Accountancy Analysis of Financial Statements [English] Class 12
Chapter 3 Tools of Financial Statement Analysis-Comparative Statements and Common-Size Statements
EXERCISE | Q 7. | Page 3.37
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