With Revenue from operations (₹4,50,000) as the 100% base: Other income 15%, Total revenue 115%, Expenses 30%, Profit before tax 85%.

Step 1 — Fix the base. In a common-size income statement, Revenue from operations is the base = 100%. Percentage of any item = (Item ÷ Revenue from operations) × 100.

Step 2 — Compute each percentage.

• Other income = 67,500 ÷ 4,50,000 × 100 = 15%
• Total revenue = 4,50,000 + 67,500 = 5,17,500 → 115%
• Expenses = 1,35,000 ÷ 4,50,000 × 100 = 30%
• Profit before tax = 5,17,500 − 1,35,000 = 3,82,500 → 3,82,500 ÷ 4,50,000 × 100 = 85%

Common-size Income Statement of Raja Ltd. for the year ended 31st March, 2017

| Particulars | Amount (₹) | % of Revenue from operations |

| --- | --- | --- | …