From the following information of PK Ltd., prepare a common size Statement of Profit and Loss for the years ended $\displaystyle 3131$; March, $\displaystyle 2023$ and $\displaystyle 3131$; March, $\displaystyle 2024$ : $\displaystyle 2023$-$\displaystyle 24$ $\displaystyle 2022$-$\displaystyle 23$ Particulars (Q) (Q) Revenue from operations $\displaystyle 10,00,000$ $\displaystyle 5,00,000$ Other income $\displaystyle 1,00,000$ $\displaystyle 50,000$ Expenses $\displaystyle 2,00,000$ $\displaystyle 1,00,000$ Income Tax @ $\displaystyle 50$%

Common Size Statement of Profit and Loss of PK 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 $\displaystyle 5,00,000$ $\displaystyle 10,00,000$ $\displaystyle 100$ $\displaystyle 100$ ½ Add Other Income $\displaystyle 50,000$ $\displaystyle 1,00,000$ $\displaystyle 10$ $\displaystyle 10$ ½ Total Revenue $\displaystyle 5,50,000$ $\displaystyle 11,00,000$ $\displaystyle 110$ $\displaystyle 110$ ½ Less Expenses $\displaystyle 1,00,000$ $\displaystyle 2,00,000$ $\displaystyle 20$ $\displaystyle 20$ ½ Profit before tax $\displaystyle 4,50,000$ $\displaystyle 9,00,000$ $\displaystyle 90$ $\displaystyle 90$ ½ Less Tax @$\displaystyle 50$% $\displaystyle 2,25,000$ $\displaystyle 4,50,000$ $\displaystyle 45$ $\displaystyle 45$ ½ Profit after tax $\displaystyle 2,25,000$ $\displaystyle 4,50,000$ $\displaystyle 45$ $\displaystyle 45$ .