[CBSE] Q. 28 Comparative and Common Size Statements TS Grewal Solutions Class 12 (2026-27)
Solutions of Question number 28 of comparative and common size statements TS grewal class 12 CBSE Board 2026-27.
Prepare Common-Size Statement of Profit & Loss from the following information:
| Particulars | Note. No. | 31st March, 2024 (₹) | 31st March, 2023 (₹) |
| Revenue from Operations | 25,00,000 | 20,00,000 | |
| Other Income | 1,00,000 | 50,000 | |
| Cost of Materials Consumed | 15,00,000 | 10,00,000 | |
| Employees Benefit Expenses | 3,00,000 | 2,00,000 | |
| Other Expenses | 4,50,000 | 3,50,000 |
[Ans.:]
31st March, 2023: Other Income = 2.5%; Total Revenue = 102.5%; Cost of Materials Consumed = 50%; Employee Benefit Expenses = 10%; Othe Expenses = 7.5%; Total Expenses = 67.5%; Profit before Tax = 35%; Profit after Tax = 25%. 31st march, 2024; Other Income = 4%; Total Revenue = 104%; Cost of Materials Consumed = 60%; Employee Benefit Expenses = 12%; Other Expenses = 8%; Total Expenses = 80%; Profit before Tax = 24%; Profit after Tax = 14%.]

Solution:-

Note:- Mention the Previous Year and the Current Year as mentioned in your question.
