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Convert the following particulars into Common Size Statement of Profit & Loss and interpret the changes in 2023:

 

Particulars Note. No. 31.03.2023 31.03.2022
Revenue from Operations   18,00,000 15,00,000
Other Income   72,000 45,000
Cost of Materials Consumed   8,64,000 6,60,000
Employee Benefit Expenses (% of Revenue from Operations)   10% 12%
Other Expenses   54,000 1,05,000

 

Answer:-

 

  2021-22 2022-23
Other Income 3 3
Cost of Materials Consumed 44 48
Employee Benefit Expenses 12 10
Other Expenses 7 4
Profit before Tax 40 43
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