Accountancy Part BAnalysis of Financial Statements

In common size statement, if revenue from operations are ₹23,00,000 a…

In common size statement, if revenue from operations are ₹23,00,000 and other incomes are ₹3,00,000, then the percentage of "Total Revenue" to "Revenue from operations" will be:

Answer & explanation

Correct answer: option 2

The correct answer is Option (2) → 113.04%

In a common size statement of profit and loss, revenue from operations is the base (100) and every other item is shown as a percentage of it.

Total revenue = ₹23,00,000 + ₹3,00,000 = ₹26,00,000
Percentage = ₹26,00,000 / ₹23,00,000 × 100 = 113.04%

Other income alone is ₹3,00,000 / ₹23,00,000 × 100 = 13.04% of revenue from operations.

NCERT (2026-27 edition):
Common Size Statement – “… 2. Choose a common base (as 100). For example, revenue from operations may be taken as base (100) in case of statement of profit and loss and total assets or total liabilities (100) in case of balance sheet.”