Q. 17 Comparative and Common Size Statements TS Grewal Solutions Class 12 CBSE (2025-26)
Solutions of Question number 17 of comparative and common size statements TS grewal class 12 CBSE Board 2025-26.
From the following information, prepare Comparative Statement of Profit & Loss:
| Particulars | 31st March, 2025 | 31st March, 2024 |
| Revenue from Operations | 20,00,000 | 16,00,000 |
| Other Income | 4,40,000 | 3,00,000 |
| Cost of Materials Consumed | 8,00,000 | 6,00,000 |
| Changes in Inventories of Finished Goods and Work-in-Progress | 4,00,000 | 2,00,000 |
| Other Expenses (% of Cost of Revenue from Operations) | 15% | 10% |
| Tax Rate | 30% | 30% |
[Ans.: Absolute and Percentage Changes: Revenue from Operations = ₹ 4,00,000; 25%, Other Income = ₹ 1,40,000; 46.67%, Cost of Materials Consumed = ₹ 2,00,000; 33.33%, Change in Inventories of Finished Goods and work in Progress = ₹ 2,00,000; 100%, Other Expenses = ₹ 1,00,000; 125% Profit before Tax = ₹ 40,000; 3.92%, Profit after Tax = ₹ 28,000; 3.92%.]

Solution:-

Note:- Mention the Previous Year and the Current Year as mentioned in your question.
Following is the list of solutions
| S.N | Solutions |
| 1 | Question – 1 |
| 2 | Question – 2 |
| 3 | Question – 3 |
| 4 | Question – 4 |
| 5 | Question – 5 |
| 6 | Question – 6 |
| 7 | Question – 7 |
| 8 | Question – 8 |
| 9 | Question – 9 |
| 10 | Question – 10 |
| S.N | Solutions |
| 11 | Question – 11 |
| 12 | Question – 12 |
| 13 | Question – 13 |
| 14 | Question – 14 |
| 15 | Question – 15 |
| 16 | Question – 16 |
| 17 | Question – 17 |
| 18 | Question – 18 |
| 19 | Question – 19 |
| 20 | Question – 20 |

Their is a mistake in this question in absolute change in point 6 profit after tax it should be 52000 instead of 28000 , thanks
nvm it’s correct I added absolute change by mistake