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प्रश्न
From the following information, prepare a Common Size Statement of Profit and Loss of A Ltd. and B Ltd. for the year ended 31st March, 2023:
| Particulars | A Ltd. | B Ltd. |
| Revenue from operations (₹) | 20,00,000 | 10,00,000 |
| Other income (₹) | 3,00,000 | 80,000 |
| Expenses (₹) | 10,40,000 | 4,80,000 |
| Tax Rate | 40% | 40% |
खातेवही
उत्तर
| Common Size Statements of Profit and Loss for the year ended 31st March, 2023 |
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| Particulars | Note No. | Absolute Amounts | Percentage of Balance Sheet Total | ||
| A Ltd. | B Ltd. | A Ltd. | B Ltd. | ||
| I. Revenue from operations | 20,00,000 | 10,00,000 | 100 | 100 | |
| II. Other Income | 3,00,000 | 80,000 | 15 | 8 | |
| III. Total income | 23,00,000 | 10,80,000 | 115 | 108 | |
| IV. Expenses | 10,40,000 | 4,80,000 | 52 | 48 | |
| V. Profit before tax (III-IV) | 12,60,000 | 6,00,000 | 63 | 60 | |
| VI. Less: Tax (40%) | 5,04,000 | 2,40,000 | 25.2 | 24 | |
| VII. Profit After tax (V-VI) | 7,56,000 | 3,60,000 | 37.8 | 36 | |
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