From the following information of Kumar Ltd. prepare a Comparative Statement of Profit and Loss for the years ended 31st March, $\displaystyle 2024$ and $\displaystyle 2025$ : Note Particulars $\displaystyle 2024$- $\displaystyle 25$ $\displaystyle 2023$ - $\displaystyle 24$ No. Revenue from operations ₹ $\displaystyle 60,00,000$ ₹ $\displaystyle 40,00,000$ Cost of revenue from $\displaystyle 50$% of revenue $\displaystyle 50$% of revenue operations from operations from operations Other Expenses ₹ $\displaystyle 15,00,000$ ₹ $\displaystyle 10,00,000$ Tax Rate $\displaystyle 50$% $\displaystyle 50$%

Comparative Statement of Profit & Loss of Kumar Ltd. 31st for the years ended March $\displaystyle 2024$ and $\displaystyle 2025$ Particulars $\displaystyle 2023$-$\displaystyle 24$ $\displaystyle 2024$-$\displaystyle 25$ Absolute Change Percentage ` ` ` Change Revenue from Operations $\displaystyle 40,00,000$ $\displaystyle 60,00,000$ $\displaystyle 20,00,000$ $\displaystyle 50$ Less: Expenses Cost of Revenue from Operations $\displaystyle 20,00,000$ $\displaystyle 30,00,000$ $\displaystyle 10,00,000$ $\displaystyle 50$ Other Expenses $\displaystyle 10,00,000$ $\displaystyle 15,00,000$ $\displaystyle 5,00,000$ $\displaystyle 50$ Total Expenses $\displaystyle 30,00,000$ $\displaystyle 45,00,000$ $\displaystyle 15,00,000$ $\displaystyle 50$ Profit Before Tax $\displaystyle 10,00,000$ $\displaystyle 15,00,000$ $\displaystyle 5,00,000$ $\displaystyle 50$ Less Tax @ $\displaystyle 50$% $\displaystyle 5,00,000$ $\displaystyle 7,50,000$ $\displaystyle 2,50,000$ $\displaystyle 50$ Profit After Tax $\displaystyle 5,00,000$ $\displaystyle 7,50,000$ $\displaystyle 2,50,000$ $\displaystyle 50$