From the following information of CK Ltd,, prepare a Common Size Statement of Profit and Loss for the year ended 31st March, $\displaystyle 2024$ and 31st March, 2025. Particulars Note No. $\displaystyle 2024$-$\displaystyle 25$ R) $\displaystyle 2023$-$\displaystyle 24$ ct) Revenue from operations $\displaystyle 80,00,000$ $\displaystyle 40,00,000$ Cost of materlals consumed $\displaystyle 24,00,000$ $\displaystyle 16,00,000$ Employee benefit expenses $\displaystyle 4,00,000$ $\displaystyle 2,00,000$ Income tax @ $\displaystyle 20$%

Common Size Statement of Profit and Loss of CK Ltd. for the years ended 31st March, $\displaystyle 2024$ and 31st March, $\displaystyle 2025$ Absolute Amounts Percentage of Revenue from operations Particulars $\displaystyle 2023$-$\displaystyle 24$ $\displaystyle 2024$-$\displaystyle 25$ $\displaystyle 2023$-$\displaystyle 24$ $\displaystyle 2024$-$\displaystyle 25$ (₹) (₹) (%) (%) Revenue from operations $\displaystyle 40,00,000$ $\displaystyle 80,00,000$ $\displaystyle 100$ $\displaystyle 100$ Less Expenses: Cost of materials consumed $\displaystyle 16,00,000$ $\displaystyle 24,00,000$ $\displaystyle 40$ $\displaystyle 30$ Employee benefit expenses $\displaystyle 2,00,000$ $\displaystyle 4,00,000$ $\displaystyle 5$ $\displaystyle 5$ ½ Total expenses $\displaystyle 18,00,000$ $\displaystyle 28,00,000$ $\displaystyle 45$ $\displaystyle 35$ Profit before tax $\displaystyle 22,00,000$ $\displaystyle 52,00,000$ $\displaystyle 55$ $\displaystyle 65$ ½ Less: Income Tax @$\displaystyle 20$% $\displaystyle 4,40,000$ $\displaystyle 10,40,000$ $\displaystyle 11$ $\displaystyle 13$ ½ Profit after tax $\displaystyle 17,60,000$ $\displaystyle 41,60,000$ $\displaystyle 44$ $\displaystyle 52$ ½ .