From the following information of NK Ltd., prepare a common size Statement of Profit and Loss for the years ended 31st; March, $\displaystyle 2023$ and $\displaystyle 3131$; March, $\displaystyle 2024$ : $\displaystyle 2023$-$\displaystyle 24$ $\displaystyle 2022$-$\displaystyle 23$ Particulars ($\displaystyle 5$) ($\displaystyle 5$) Revenue from operations $\displaystyle 20,00,000$ $\displaystyle 10,00,000$ Cost of materials consumed $\displaystyle 5,00,000$ $\displaystyle 3,00,000$ Employee benefit expenses $\displaystyle 2,00,000$ $\displaystyle 1,00,000$ Income Tax @ $\displaystyle 40$%

Common Size Statement of Profit and Loss of NK Ltd. for the years ended 31st March, $\displaystyle 2023$ and 31st March, $\displaystyle 2024$ Absolute Amounts Percentage of Revenue from operations Particulars $\displaystyle 2022$-$\displaystyle 23$ $\displaystyle 2023$-$\displaystyle 24$ $\displaystyle 2022$-$\displaystyle 23$ $\displaystyle 2023$-$\displaystyle 24$ (₹) (₹) (%) (%) Revenue from Operations $\displaystyle 10,00,000$ $\displaystyle 20,00,000$ $\displaystyle 100$ $\displaystyle 100$ ½ Less: Cost of materials consumed $\displaystyle 3,00,000$ $\displaystyle 5,00,000$ $\displaystyle 30$ $\displaystyle 25$ ½ Employee benefit expenses $\displaystyle 1,00,000$ $\displaystyle 2,00,000$ $\displaystyle 10$ $\displaystyle 10$ ½ Total Expenses $\displaystyle 4,00,000$ $\displaystyle 7,00,000$ $\displaystyle 40$ $\displaystyle 35$ Profit before tax $\displaystyle 6,00,000$ $\displaystyle 13,00,000$ $\displaystyle 60$ $\displaystyle 65$ ½ Less Income Tax @$\displaystyle 40$% $\displaystyle 2,40,000$ $\displaystyle 5,20,000$ $\displaystyle 24$ $\displaystyle 26$ ½ Profit after tax $\displaystyle 3,60,000$ $\displaystyle 7,80,000$ $\displaystyle 36$ $\displaystyle 39$ ½ .