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Accountancy · 2026 · 3 marks
CBSE 2026 · Region 2 · Set 2 · Q32
From the following information, prepare a comparative statement of profit and loss of Nexa Ltd. for the year ended $\displaystyle 31$" March, 2025. Particulars Note $\displaystyle 2024$-$\displaystyle 25$ ($\displaystyle 0$ $\displaystyle 2023$-$\displaystyle 24$ (Q) No. Revenue from operations $\displaystyle 10,00,000$ $\displaystyle 5,00,000$ Cost of revenue from $\displaystyle 50$% of Revenue $\displaystyle 50$% of Revenue operations from operations from operations Employee benefit expenses $\displaystyle 2,00,000$ $\displaystyle 1,00,000$ Tax Rate $\displaystyle 25$% $\displaystyle 25$%
Marking-scheme solution
Comparative Statement of Profit and Loss of Nexa Ltd.
for the year ended 31st March, $\displaystyle 2024$ and 31st March, $\displaystyle 2025$
Particulars $\displaystyle 2023$-$\displaystyle 24$ $\displaystyle 2024$-$\displaystyle 25$ Absolute Percentage
(₹) (₹) Change change
(₹) (%)
Revenue from Operations $\displaystyle 5,00,000$ $\displaystyle 10,00,000$ $\displaystyle 5,00,000$ $\displaystyle 100$ ½
Less Expenses:
Cost of revenue from $\displaystyle 2,50,000$ $\displaystyle 5,00,000$ $\displaystyle 2,50,000$ $\displaystyle 100$ ½
operations
Employee benefit expenses $\displaystyle 1,00,000$ $\displaystyle 2,00,000$ $\displaystyle 1,00,000$ $\displaystyle 100$ ½
Total expenses $\displaystyle 3,50,000$ $\displaystyle 7,00,000$ $\displaystyle 3,50,000$ $\displaystyle 100$
Profit before tax $\displaystyle 1,50,000$ $\displaystyle 3,00,000$ $\displaystyle 1,50,000$ $\displaystyle 100$ ½
Less Tax @$\displaystyle 25$% $\displaystyle 37,500$ $\displaystyle 75,000$ $\displaystyle 37,500$ $\displaystyle 100$ ½
Profit after tax $\displaystyle 1,12,500$ $\displaystyle 2,25,000$ $\displaystyle 1,12,500$ $\displaystyle 100$ ½
.
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CBSE Class 12 Accountancy past-paper question from the 2026board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.