Prepare a Common Size Statement of Profit and Loss’ of Neurosci Ltd. for the year ended 31st March, 2023 from the following information:

Particulars 2022-23(₹) 2021-22(₹)
Revenue from Operations (₹) 40,00,000 20,00,000
Purchase of Stock in Trade 4,00,000 2,00,000
Employee Benefit Expenses (₹) 4,00,000 6,00,000
Other Expenses 40,000 20,000
Tax Rate 50%

Solution :