From the following information, prepare Comparative Statement of Profit and Loss of X Ltd :

$\begin{array}{ccc}\text{Particulars}& 31-03-2016& 31-03-2015\\ & \text{(Rs)}& \text{(Rs)}\\ & & \\ \text{Revenue from Operations}& 25,00,000& 20,00,000\\ \text{Cost of Materials Consumed}:& 21,00,000& 16,00,000\\ \text{Other Expenses}& 25\%\text{of Gross Profit}& 20\%\text{of Gross Profit}\\ \text{Income Tax}& 50\%& 50\%\end{array}$

Q.

Prepare a Comparative Statement of Profit & Loss from the following details :

$\begin{array}{ccc}& 31-03-2018& 31-03-2017\\ & & \\ \text{Revenue from Operations}& \text{Rs.}30,00,000& \text{Rs.}20,00,000\\ \text{Other Income}\left(\%\text{of Revenue from Operations}\right)& 15\%& 20\%\\ \text{Expenses}\left(\%\text{of Operating Revenue}\right)& 60\%& 50\%\end{array}$

Q.

Following is the statement of Profit and Loss of Sun India Ltd. for the year ended 31st March, 2015 :

$\begin{array}{cccc}& \text{Note}& 31-03-2015& 31-03-2014\\ \text{Particulars}& \text{No}& \text{(Rs.)}& \text{(Rs.)}\\ & & & \\ \text{Revenue from Operations}& & 25,00,000& 20,00,000\\ \text{Other Incomes}& & 1,00,000& 5,00,000\\ \text{Employee benefit expenses}:& & 60\%\text{of Total Revenue}& 50\%\text{of Total Revenue}\\ \text{Other Expenses}& & 10\%\text{of Employee}& 20\%\text{of Employee}\\ & & \text{benefits expenses}& \text{benefits expenses}\\ \text{Tax Rate}& & 50\%& 40\%\end{array}$

You are required to prepare a Comparative Statement of Profit and Loss of Sun India Ltd. from the given statement of Profit and Loss.

Q.

From the following information prepare a Comparative Statement of Profit & Loss of Victor Ltd. :

$\begin{array}{ccc}& \mathrm{31.03.2017}& \mathrm{31.03.2016}\\ & \text{Rs.}& \text{Rs.}\\ \text{Revenue from Operations}& 18,00,000& 15,00,000\\ \text{Cost of Materials Consumed}& 14,00,000& 11,00,000\\ \text{Other Expenses}& 12\%\text{of Materials}& 10\%\text{of Materials}\\ & \text{Consumed}& \text{Consumed}\\ \text{Income Tax}& 50\%& 40\%\end{array}$

Q. Prepare a Common size statement of profit and loss of Shefali Ltd. with the help of following information:

Particulars	2015-16 (Rs)	2016-17 (Rs)
Revenue from operations	6,00,000	8,00,000
Indirect expense	25% of gross profit	25% of gross profit
Cost of revenue from operations	4,28,000	7,28,000
Other incomes	10,000	12,000
Income tax	30%	30%

Q.

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

$\begin{array}{ccc}& 31-03-2014& 31-03-2013\\ & \text{(Rs)}& \text{(Rs)}\\ \text{Revenue from Operations}& 80,00,000& 60,00,000\\ \text{Depreciation and amortization expenses}& 3,00,000& 2,00,000\\ \text{Finance Costs}\left(60\%\text{of Revenue from Operations}\right)& & \\ \text{Other Expenses}& 40,000& 40,000\\ \text{Employee Benefit Expenses}& 7,20,000& 6,00,000\\ \text{Other Income}& 8,000& 10,000\end{array}$