Q. 27 Comparative and Common Size Statements TS Grewal Solutions Class 12 CBSE (2025-26)
Solutions of Question number 27 of comparative and common size statements TS grewal class 12 CBSE Board 2025-26.
Prepare a Common-Size Statement of Profit & Loss of ‘Hari Darshan Ltd.’ from the following information:
| Particulars | Note. No. | 2018-19 (₹) | 2017-18 (₹) |
| Revenue from Operations | 20,00,000 | 10,00,000 | |
| Purchase of Stock-in-Trade | 7,70,000 | 4,20,000 | |
| Changes in Inventories | 1,20,000 | 80,000 | |
| Other Expenses | 52,000 | 30,000 | |
| Other Incomes | 60,000 | 50,000 | |
| Tax Rate 50% |
[Ans.:]
2017-18: Other Income = 5% Total Revenue = 105%; Purchase of Stock-in-Trade = 42%; Change in Inventories = 8%; Other Expenses = 3%; Total Expenses = 53%; Profit before Tax = 52%; Profit after Tax = 26%. 2018-19: Other Income = 3%; Total Revenue = 103%; Purchase of Stock-in-Trade = 38.5%; Change in Inventories = 6%; Other Expenses = 2.6%; Total Expenses = 47.1%; Profit before Tax = 55.9%; Profit after Tax = 27.95%.]

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 |
