From the following information, prepare a Common Size Statement of Profit and Loss of AG Ltd. for the year ended 31st March, $\displaystyle 2025$ : $\displaystyle 2024$ $\displaystyle 25$ $\displaystyle 2023$ $\displaystyle 24$ Particulars ( ) ( ) Revenue from Operations $\displaystyle 25,00,000$ $\displaystyle 20,00,000$ Other Income $\displaystyle 1,00,000$ $\displaystyle 1,00,000$ Cost of Materials Consumed $\displaystyle 17,00,000$ $\displaystyle 14,00,000$ Other Expenses $\displaystyle 3,00,000$ $\displaystyle 3,00,000$ Tax Rate $\displaystyle 50$%

Common size Statement of Profit and Loss of AG Ltd. for the years ended 31st March, $\displaystyle 2025$ Particulars Absolute Amount Percentage of Net (₹) Revenue from Operations (%) $\displaystyle 2024$-$\displaystyle 25$ $\displaystyle 2024$-$\displaystyle 25$ Revenue from Operations $\displaystyle 25,00,000$ $\displaystyle 100$ $\displaystyle 1$/$\displaystyle 2$ Other Income $\displaystyle 1,00,000$ $\displaystyle 4$ $\displaystyle 1$/$\displaystyle 2$ Total Revenue $\displaystyle 26,00,000$ $\displaystyle 104$ Less Expenses: Cost of material consumes $\displaystyle 17,00,000$ $\displaystyle 68$ $\displaystyle 1$/$\displaystyle 2$ Other expenses $\displaystyle 3,00,000$ $\displaystyle 12$ Total expenses $\displaystyle 20,00,000$ $\displaystyle 80$ Profit before tax $\displaystyle 6,00,000$ $\displaystyle 24$ $\displaystyle 1$/$\displaystyle 2$ Less Tax @$\displaystyle 50$% $\displaystyle 3,00,000$ $\displaystyle 12$ $\displaystyle 1$/$\displaystyle 2$ Profit after tax $\displaystyle 3,00,000$ $\displaystyle 12$ .