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प्रश्न
From the following Statement of Profit and Loss of PP Ltd., prepare a ‘Common Size Statement of Profit and Loss’ for the year ended 31.3.2021 and 31.3.2022:
| Particulars | 2021-22 Amount (₹) |
2020-21 Amount (₹) |
| Revenue from operations | 20,00,000 | 10,00,000 |
| Other Income | 5,00,000 | 5,00,000 |
| Expenses | 10,00,000 | 7,00,000 |
| Tax Rate 50% |
खाता बही
उत्तर
| Particulars | 2021-22 Amount (₹) |
2020-21 Amount (₹) |
2021-22 (%) |
2020-21 (%) |
| Revenue from operations | 20,00,000 | 10,00,000 | 100 | 100 |
| Add: Other Income | 5,00,000 | 5,00,000 | 25 | 50 |
| 25,00,000 | 15,00,000 | 125 | 150 | |
| Less: Expenses | 10,00,000 | 7,00,000 | 50 | 70 |
| Profit before tax | 15,00,000 | 8,00,000 | 75 | 80 |
| Less: Tax @ 50% | 7,50,000 | 4,00,000 | 37.5 | 40 |
| Profit after tax | 7,50,000 | 4,00,000 | 37.5 | 40 |
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