PROFIT & LOSS STATEMENT
[Business Name] · For the year ended [31/03/20XX]
| Particulars | Amount (Rs.) |
|---|---|
| Revenue from operations | [40,00,000] |
| Other income | [1,00,000] |
| Total income | [41,00,000] |
| Cost of materials / purchases | [22,00,000] |
| Employee benefit expenses | [6,00,000] |
| Finance costs (interest) | [1,50,000] |
| Depreciation & amortisation | [1,20,000] |
| Other expenses | [4,30,000] |
| Total expenses | [35,00,000] |
| Profit before tax | [6,00,000] |
| Less: Tax expense | [1,56,000] |
| Net profit after tax | [4,44,000] |
How to use: Total income minus total expenses gives profit before tax; carry net profit after tax to the balance sheet reserves.