The following information was extracted from the Statement of Profit and Loss of Chaman Ltd. for the year ended 31st March, $\displaystyle 2025$ : Note $\displaystyle 31.3.2025$ $\displaystyle 31.3.2024$ Particulars No. (¥) () Revenue from operations $\displaystyle 40,00,000$ $\displaystyle 32,00,000$ Employee Benefit Expenses $\displaystyle 20,00,000$ $\displaystyle 16,00,000$ Other Expenses $\displaystyle 2,00,000$ $\displaystyle 4,00,000$ Tax Rate $\displaystyle 50$% Prepare a Comparative Statement of Profit and Loss.

Chaman Ltd. Comparative Statement of Profit and Loss for the years ended $\displaystyle 31$ March, $\displaystyle 2024$ & $\displaystyle 2025$ Particulars $\displaystyle 31.3.2024$ $\displaystyle 31.3.2025$ Absolute Percentage Change(₹) Change (₹) (₹) % Revenue from $\displaystyle 32,00,000$ $\displaystyle 40,00,000$ $\displaystyle 8,00,000$ $\displaystyle 25$ operations $\displaystyle 32,00,000$ $\displaystyle 40,00,000$ $\displaystyle 8,00,000$ $\displaystyle 25$ Total Revenue Less: Expenses $\displaystyle 16,00,000$ $\displaystyle 20,00,000$ $\displaystyle 4,00,000$ $\displaystyle 25$ Employee Benefit Expenses $\displaystyle 4,00,000$ $\displaystyle 2,00,000$ ($\displaystyle 2,00,000$) ($\displaystyle 50$) Other Expenses $\displaystyle 20,00,000$ $\displaystyle 22,00,000$ $\displaystyle 2,00,000$ $\displaystyle 10$ Total Expenses Page $\displaystyle 16$ of $\displaystyle 21$ $\displaystyle 12,00,000$ $\displaystyle 18,00,000$ $\displaystyle 6,00,000$ $\displaystyle 50$ Profit before tax $\displaystyle 6,00,000$ $\displaystyle 9,00,000$ $\displaystyle 3,00,000$ $\displaystyle 50$ Less: Tax@$\displaystyle 50$% $\displaystyle 6,00,000$ $\displaystyle 9,00,000$ $\displaystyle 3,00,000$ $\displaystyle 50$ Profit after tax