Statement of profit and loss, Division I
Prescribed in structure and in the notes beneath it, including the disclosures that every reader, lender, buyer, officer, turns to first.
- 2 pages
- 56
- Word and PDF
- 14 September 2026
What it covers
- 1Statement of profit and loss, Division Ifor a company applying AS
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
[NAME OF THE COMPANY]
Statement of Profit and Loss for the year ended [31 March 20XX]
(All amounts in [₹ in lakhs] unless otherwise stated)
Particulars | Note | Year ended [31.03.20X2] | Year ended [31.03.20X1] |
|---|---|---|---|
I. Revenue from operations | 22 | [__] | [__] |
II. Other income | 23 | [__] | [__] |
III. Total income (I + II) | [__] | [__] | |
IV. Expenses | |||
Cost of materials consumed | 24 | [__] | [__] |
Purchases of stock-in-trade | 25 | [__] | [__] |
Changes in inventories of finished goods, work-in-progress and stock-in-trade | 26 | [__] | [__] |
Employee benefits expense | 27 | [__] | [__] |
Finance costs | 28 | [__] | [__] |
Depreciation and amortisation expense | 29 | [__] | [__] |
Other expenses | 30 | [__] | [__] |
Total expenses | [__] | [__] | |
V. Profit before exceptional and extraordinary items and tax (III − IV) | [__] | [__] | |
VI. Exceptional items | [__] | [__] | |
VII. Profit before extraordinary items and tax (V − VI) | [__] | [__] | |
VIII. Extraordinary items | [__] | [__] | |
IX. Profit before tax (VII − VIII) | [__] | [__] | |
X. Tax expense — current tax | [__] | [__] | |
— deferred tax | [__] | [__] | |
— earlier years | [__] | [__] | |
XI. Profit for the period | [__] | [__] | |
XII. Earnings per equity share — basic and diluted | 31 | [__] | [__] |