From the following information of KL Ltd., prepare a Common Size Statement of Profit and Loss for the year ended 31st March, 2024:

In the books of KL Ltd. Common Size Income Statement for the year ended 31st March $\displaystyle 2024$ Particulars Absolute Amounts % of Revenue from $\displaystyle 31.3.2024$ Operations ₹ $\displaystyle 31.3.2024$ I. INCOME Revenue from Operations $\displaystyle 20,00,000$ $\displaystyle 100$ Other Income $\displaystyle 5,00,000$ $\displaystyle 25$ TOTAL REVENUE $\displaystyle 25,00,000$ $\displaystyle 125$ II. EXPENSES Cost of Materials Consumed $\displaystyle 12,00,000$ $\displaystyle 60$ Employee Benefit Expenses $\displaystyle 6,00,000$ $\displaystyle 30$ Depreciation $\displaystyle 2,00,000$ $\displaystyle 10$ TOTAL EXPENSES $\displaystyle 20,00,000$ $\displaystyle 100$ III. Profit Before Tax (I-II) $\displaystyle 5,00,000$ $\displaystyle 25$