From the following information of NK Ltd., Prepare a Common Size Statement of Profit and Loss for the years ended 31st March, 2022 and 31st March, 2023:

Particulars 31st March,2024 (₹) 31st March,2023 (₹)
Revenue from Operations (₹) 25,00,000 20,00,000
Cost of Materials Consumed (₹) 8,00,000 6,00,000
Employee Benefit Expenses (₹) 4,00,000 6,00,000
Income Tax Rate(%) 20 30

Solution :