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Prepare a Common Size Statement of Profit & Loss of X Ltd. from the following information:

 

  31.3.2023 31.3.2022
Revenue from Operations 18,00,000 15,00,000
Cost of Material Consumed 7,20,000 7,50,000
Employee Benefit Expenses (% of Cost of Materials Consumed) 50% 60%
Other Expenses (% of Employee Benefit Exp.) 25% 20%

 

Ans.

 

  2021-22 2022-23
Cost of Materials Consumed 50.00 40.00
Employee Benefit Expenses 30.00 20.00
Other Expenses 6.00 5.00
Total Expenses 86.00 65.00
Profit before Tax 14.00 35.00
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