From the following Statement of Profit and Loss of Sharda Ltd. for the year ended 31st March, $\displaystyle 2022$, prepare a 'Comparative Statement of Profit and L Oss'. Statement of Profit and Loss of Sharda Ltd. for the year ended 31st March, $\displaystyle 2022$ $\displaystyle 2021$ $\displaystyle 22$ $\displaystyle 2020$ $\displaystyle 21$ Particulars < < Revenue from Operations $\displaystyle 15,00,000$ $\displaystyle 10,00,000$ Other Income $\displaystyle 3,00,000$ $\displaystyle 2,00,000$ Expenses $\displaystyle 8,00,000$ $\displaystyle 8,00,000$ Income Tax Rate $\displaystyle 40$%

OR

From the following Statement of Profit and Loss of Alpha Ltd. for the year ended 31st March, $\displaystyle 2022$, prepare a 'Common Size Statement of Profit and Loss : Statement of Profit and Loss of Alpha Ltd. for the year ended 31st March, $\displaystyle 2022$ $\displaystyle 2021$ $\displaystyle 22$ $\displaystyle 2020$ $\displaystyle 21$ Particulars < < Revenue from Operations $\displaystyle 20,00,000$ $\displaystyle 25,00,000$ Employee Benefit Expenses $\displaystyle 15,00,000$ $\displaystyle 18,00,000$ Other Expenses $\displaystyle 3,00,000$ $\displaystyle 2,00,000$ Income Tax Rate $\displaystyle 40$%

Sharda Ltd. Comparative statement of Profit & Loss for the year ended 31st March, $\displaystyle 2021$ and $\displaystyle 2022$ $\displaystyle 2020$-$\displaystyle 21$ $\displaystyle 2021$-$\displaystyle 22$ Absolute Particulars %age Change (₹) (₹) Change I Revenue from operations $\displaystyle 10,00,000$ $\displaystyle 15,00,000$ $\displaystyle 5,00,000$ $\displaystyle 50$ II Other Income $\displaystyle 2,00,000$ $\displaystyle 3,00,000$ $\displaystyle 1,00,000$ $\displaystyle 50$ III Total Revenue $\displaystyle 12,00,000$ $\displaystyle 18,00,000$ $\displaystyle 6,00,000$ $\displaystyle 50$ IV Less : Expenses $\displaystyle 8,00,000$ $\displaystyle 8,00,000$ ---- ---- Profit before Tax (III-IV) $\displaystyle 4,00,000$ $\displaystyle 10,00,000$ $\displaystyle 6,00,000$ $\displaystyle 150$ Less : Tax @ $\displaystyle 40$% $\displaystyle 1,60,000$ $\displaystyle 4,00,000$ $\displaystyle 2,40,000$ $\displaystyle 150$ Profit after Tax $\displaystyle 2,40,000$ $\displaystyle 6,00,000$ $\displaystyle 3,60,000$ $\displaystyle 150$