Particulars | 2016 Amt (Rs.) | 2017 Amt (Rs.) |
Revenue from Operations | 10,00,000 | 12,50,000 |
Depreciation and Amortisation | 20,000 | 30,000 |
Changes in Inventories of Stock-in-trade | 30,000 | 50,000 |
Other Expenses | 30,000 | 50,000 |
Purchases of Stock-in-trade | 7,20,000 | 8,70,000 |
Tax | 50,000 | 50,000 |
Answer:
Common Size Statement For the Year ended 2016 and 2017
Particulars Absolute Amounts Percentage of revenue from Operations (Net Sales) 2016 (Rs.) 2017 (Rs.) 2016 (%) 2017 (%) I. Revenue from Operations (Net Sales) 10,00,000 12,50,000 100.00 100.00 II. Expenses (a) Purchases of Stock-in-Trade 7,20,000 8,70,000 72.00 69.60 (b) Changes in Inventories of Stock-in-Trade 30,000 (20,000) 3.00 (1.60) (c) Depreciation and Amortisation 20,000 30,000 2.00 2.40 (d) Other Expenses 30,000 50,000 3.00 4.00 Total Expenses 8,00,000 9,30,000 80.00 74.40 III. Profit Before Tax 2,00,000 3,20,000 20.00 25.60 (-) Tax (50,000) (50,000) 5.00 4.00 IV Profit after Tax 1,50,000 2,70,000 15.00 21.60
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