[CBSE] Q. 26 Comparative and Common Size Statements TS Grewal Solutions Class 12 (2026-27)
Solutions of Question number 26 of comparative and common size statements TS grewal class 12 CBSE Board 2026-27.
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.
