From the following information, prepare a Common Size Statement of Profit and Loss of QLM Ltd. for the year ended 31st March, $\displaystyle 2023$ and 31st March, 2024. $\displaystyle 2022$ $\displaystyle 23$ $\displaystyle 2023$ $\displaystyle 24$ Particulars ( ) ( ) Revenue from operations $\displaystyle 40,00,000$ $\displaystyle 50,00,000$ Cost of revenue from operations $\displaystyle 20,00,000$ $\displaystyle 25,00,000$ Other expenses $\displaystyle 4,00,000$ $\displaystyle 5,00,000$ Tax Rate $\displaystyle 50$%

Common Size Statement of Profit and Loss of QLM Ltd. for the years ended $\displaystyle 31$ March $\displaystyle 2023$ and $\displaystyle 2024$ Particulars Note Absolute Amounts(₹) Percentage of No. Revenue from Operations(%) $\displaystyle 2022$-$\displaystyle 23$ $\displaystyle 2023$-$\displaystyle 24$ $\displaystyle 2022$-$\displaystyle 23$ $\displaystyle 2023$-$\displaystyle 24$ Revenue from Operations $\displaystyle 40,00,000$ $\displaystyle 50,00,000$ $\displaystyle 100$ $\displaystyle 100$ Less: Expenses: Cost of Revenue from Operations $\displaystyle 20,00,000$ $\displaystyle 25,00,000$ $\displaystyle 50$ $\displaystyle 50$ Other Expenses $\displaystyle 4,00,000$ $\displaystyle 5,00,000$ $\displaystyle 10$ $\displaystyle 10$ Total Expenses $\displaystyle 24,00,000$ $\displaystyle 30,00,000$ $\displaystyle 60$ $\displaystyle 60$ Profit before Tax $\displaystyle 16,00,000$ $\displaystyle 20,00,000$ $\displaystyle 40$ $\displaystyle 40$ Less: Tax @$\displaystyle 50$% $\displaystyle 8,00,000$ $\displaystyle 10,00,000$ $\displaystyle 20$ $\displaystyle 20$ Profit after Tax $\displaystyle 8,00,000$ $\displaystyle 10,00,000$ $\displaystyle 20$ $\displaystyle 20$