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Accountancy · 2026 · 3 marks
CBSE 2026 · Region 5 · Set 2 · Q32
The following information was extracted from the Statement of Profit and Loss of Chaman Ltd. for the year ended 31st March, 2025: Prepare a…
The following information was extracted from the Statement of Profit and
Loss of Chaman Ltd. for the year ended 31st March, $\displaystyle 2025$ :
Prepare a Comparative Statement of Profit and Loss.
| Particulars | Note No. | $\displaystyle 31.3.2025$ (₹) | $\displaystyle 31.3.2024$ (₹) |
| 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 $\displaystyle 50$% |
Marking-scheme solution
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
Profit before tax $\displaystyle 12,00,000$ $\displaystyle 18,00,000$ $\displaystyle 6,00,000$ $\displaystyle 50$
Less: Tax@$\displaystyle 50$% $\displaystyle 6,00,000$ $\displaystyle 9,00,000$ $\displaystyle 3,00,000$ $\displaystyle 50$
Profit after tax $\displaystyle 6,00,000$ $\displaystyle 9,00,000$ $\displaystyle 3,00,000$ $\displaystyle 50$
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CBSE Class 12 Accountancy past-paper question from the 2026 board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.