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Format of Comparative Statement of Profit and Loss

ParticularsNote No. 2013

Rupees.(in Crores)

2014Rupees.

(in Crores)

Absolutechange

(increase/

decrease)

Percentage(increase /decrease)

1 2 3 4 !

A " C# ("$A) (C/A)%100

i. Re&enue 'ro perations 3!*+! 44*341

ii. ther ,ncoes 2*21 2*+!

iii. -otal Re&enues ( i ii )

i&. penses $

a) Cost o' aterials

consued

b) Purchase o' toc$ in$-rade

c) Changes in ,n&entories o'

5inished goods

6or$in$Progress

toc$in$-rade

d) plo7ees "ene8ts

penses

e) 5inance Costs

') 9epreciation and

1;*;32

;!

1*1;4

24*30

1*101

1*!30

-otal penses

&. Pro8t be'ore -a (iii$i&)&i. -a

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Comparative Statement of Profit ! Loss of "ir #ndia Ltd for the year ended 31-03-2013 and 31-03-201Partic$%ars Note

No&

31-03-2013 31-03-201 "'so%$te

chan(e

)#ncrease*

+ecrease

Percenta(e

)#ncrease*

+ecrease

1 2 3 .

" / /-" C C" 100i 4even$e from operation

ii 5ther #ncomes20,00,000

,00,000

30,00,000

,0,000

10,00,000

0,000

0&00

12&0

iii6ota% 4even$e 7 i8 ii 2,00,000 3,0,000 10,0,000 3&9

iv ;penses

a Cost of Materia%s Cons$m

' P$rchases of Stoc< in 6rad

c mp%oyees /enefits ;p

d Finance Costs

e +epreciation

.,00,000

2,00,000

1,00,000

=0,000

0,000

=,00,000

,00,000

1,20,000

1,00,000

.0,000

2,00,000

2,00,000

20,000

20,000

10,000

33&33

100&00

20&00

2&00

20&00

6ota% ;penses 10,30,000 1,=0,000 ,0,000 3&.>

v Profit 'efore 6a; 7iii- iv

vi 6a; 7- 13,90,0000,000

1>,90,0000,000

.,00,00010,000

3&=02&00

vi Profit after ta; 7v - vi 13,30,000 1>,20,000 ,>0,000 &3.

Partic$%ars Note No& 31-03-2013 31-03-201

#4even$e from 5peration 20,00,000 30,00,000

##5ther #ncomes ,00,000 ,0,000

###6ota% 4even$e )#8## 2,00,000 3,0,000

#?;penses:

Cost of 4a@ materia%s cons$med .,00,000 =,00,000

P$rchase of Stoc< in trade 2,00,000 ,00,000

mp%oyees 'enefits e;penses 1,00,000 1,20,000

Finance cost =0,000 1,00,000

+epreciation 0,000 .0,000

6ota% ;penses:- 10,30,000 1,=0,000

? Profit 'efore 6a;)###-#? 13,90,000 1>,90,000

?# )- 6a;es 0,000 0,000

?## Profit after 6a; 13,30,000 1>,20,000So%$tion:- 1

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31-03-2013 and 31-03-201Partic$%ars Note

No&

31-03-2013 31-03-201"'so%$te

chan(e

)#ncrease*

+ecrease

Percenta(e

)#ncrease*

+ecrease

1 2 3 .

" / /-" C C" 100i 4even$e from operation

ii 5ther #ncomes0,00,000

10,00,000

.0,00,000

1 2 , 0 0 , 000

20,00,000

2,00,000

0&00

20&00

iii6ota% 4even$e 7 i8 ii 0,00,000 92,00,000 22,00,000 &00

iv ;penses

a Cost of Materia%s Cons$m

' P$rchases of Stoc< in 6rad

c mp%oyees /enefits ;p

d Finance Cost

e 5ther e;penses

=,00,000

10,00,000

1,00,000

2,00,000

2,00,000

10,00,000

=,00,000

>,00,000

,00,000

2,.0,000

2,00,000

)2,00,000

),00,000

2,00,000

.0,000

2&00

)20&00

)3&91

100&00

30&00

6ota% ;penses 3.,00,000 33,.0,000 2,0,000 .&.9

v Profit 'efore 6a; 7iii- iv 1,00,000 3=,0,000 2,0,000 19&2>

vi 6a;7-

vii Profit after ta; )?-?#,00,000

>,00,000

=,00,000

30,0,000

3,00,000

21,0,000

.0&00

239&9=

Pro'%em No:- 2 & From the fo%%o@in( statement of Profit ! Loss of Phi%ips #ndia Ltd, prepareComparative statement of Profit ! Loss for the year ended 31-03-2013 and 31-03-201&

Partic$%ars Note No& 31-03-2013 31-03-201

#& 4even$e from operation 0,00,000 .0,00,000

##& 5ther #ncomes 10,00,000 12,00,000

###& 6ota% reven$e)#8## 0,00,000 92,00,000#?& ;penses:-

a Cost of materia%s cons$med =,00,000 10,00,000

' P$rchases 10,00,000 =,00,000

c mp%oyee 'enefits e;penses 1,00,000 >,00,000

d Finance Cost 2,00,000 ,00,000

e 5ther e;penses& 2,00,000 2,.0,000

6ota% ;penses 3.,00,000 33,.0,000

?& Profit 'efore 6a;)###-#? 1,00,000 3=,0,000

?#& )- 6a; ,00,000 =,00,000?##& Profit after 6a;)?-?# >,00,000 30,0,000

So%$tion No:- 2 Comparative Statement of Profit ! Loss of Phi%ips #ndia Ltd for the year ended

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Pro'%em No:- 3 From the fo%%o@in( statement of Profit ! Loss of Air%os

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Pro'%em No:- From the fo%%o@in( statement of Profit ! Loss of Aonica Comp& Ltd, prepare

Comparative statement of Profit ! Loss for the year ended 31-03-2013 and 31-03-201&

Partic$%ars Note

No&

31-03-2013 31-03-201 "'so%$te

chan(e

)#ncrease*

+ecrease

Percenta(e

)#ncrease*

+ecrease

1 2 3 ." / /-" C C" 100

i 4even$e from operation

ii 5ther #ncomes1,00,000

=0,000

12,00,000

1 , 0 0 , 000

) 3,00,000

20,000

) 20&00

2&00

iii6ota% 4even$e 7 i8 ii 1,=0,000 13,00,000 )2,=0,000 )19&92

iv ;penses

a P$rchases of Stoc< in 6rad

' Chan(e in #nventories&

c mp%oyees /enefits ;pd +epreciation

e 5ther ;penses&

.,00,000

90,000

.0,000>0,000

0,000

=,00,000

=0,000

1,00,00090,000

.0,000

2,00,000

10,000

0,000)20,000

10,000

33&33

1&2>

..&.922&22

20&00

6ota% ;penses =,90,000 11,10,000 )2,0,000 )29&>

v Profit 'efore 6a; 7iii- iv 9,10,000 1,>0,000 ),20,000 )93&2

vi 6a;7-

vii Profit after ta; )v-vi

0,000

.,90,000

.0,000

1,30,000

20,000

) ,0,000

0&00

)=0&.0

Partic$%ars Note No& 31-03-2013 31-03-201

#& 4even$e from operation 1,00,000 12,00,000##& 5ther #ncomes =0,000 1,00,000

###& 6ota% reven$e)#8## 1,=0,000 13,00,000

#?& ;penses:-

a P$rchase of Stoc< in 6rade .,00,000 =,00,000

' Chan(e in inventories 90,000 =0,000

c mp%oyee 'enefits e;penses .0,000 1,00,000

d +epreciation >0,000 90,000

e 5ther e;penses& 0,000 .0,000

6ota% ;penses =,90,000 11,10,000

?& Profit 'efore 6a;)###-#? 9,10,000 1,>0,000

?#& )- 6a; 0,000 .0,000?##& Profit after 6a;)?-?# .,90,000 1,30,000

So%$tion No:-

Comparative Statement of Profit ! Loss of Aonica Company Ltd& For the Bear ended

31-3-2013 and 31-3-201

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Pro'%em No:- From the fo%%o@in( statement of Profit ! Loss of L ! 6 Comp& Ltd, prepare

Comparative statement of Profit ! Loss for the year ended 31-03-2013 and 31-03-201&

Partic$%ars Note

No&

31-03-2013 31-03-201 "'so%$te

chan(e

)#ncrease*

+ecrease

Percenta(e

)#ncrease*

+ecrease

1 2 3 .

" / /-" C C" 100i 4even$e from operation

ii 5ther #ncomes=,00,000

2,00,000

10,00,000

, 0 0 , 000

2,00,000

2,00,000

2&00

100&00

iii6ota% 4even$e 7 i8 ii 10,00,000 1,00,000 ,00,000 0&00

iv ;penses

a Cost of Materia%s Cons$m

' Chan(e in #nventories

c Financia% Costsd +epreciation

e 5ther ;penses&

3,00,000

=0,000

2,00,000>0,000

1,00,000

.,00,000

1,20,000

3,00,0001,10,000

=0,000

3,00,000

0,000

1,00,00020,000

)20,000

100&00

0&00

0&0022&22

20&00

6ota% ;penses 9,90,000 12,10,000 ,0,000 9&1

v Profit 'efore 6a; 7iii- iv 2,30,000 1,>0,000 ) 0,000 )19&3>

vi 6a;7-

vi Profit after ta; )v-vi

0,000

1,>0,000

.0,000

1,30,000

20,000

.0,000

0&00

)31&=

Partic$%ars Note No& 31-03-2013 31-03-201

#& 4even$e from operation =,00,000 10,00,000##& 5ther #ncomes 2,00,000 ,00,000

###& 6ota% reven$e)#8## 10,00,000 1,00,000

#?& ;penses:-

a Cost of Materia%s P$rchased 3,00,000 .,00,000

' Chan(e in inventories =0,000 1,20,000

c Finance Costs 2&000,000 3,00,000

d +epreciation >0,000 1,10,000

e 5ther e;penses& 1,00,000 =0,000

6ota% ;penses 9,90,000 12,10,000

?& Profit 'efore 6a;)###-#? 2,30,000 1,>0,000

?#& )- 6a; 0,000 .0,000?##& Profit after 6a;)?-?# 1,>0,000 1,30,000

So%$tion No:-

Comparative statement of profit ! %oss of L ! 6 Comp& Ltd, for the year ended

31-03-2013 and 31-03-201

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