Q.A Limited company's sales has increased from ₹ 1,00,000 to ₹ 1,25,000. How does this appear in comparative income statement ?

% change = (25,000 ÷ 1,00,000) × 100 = +25%. Option (b).

A comparative income statement shows the absolute change and the percentage change over the base year.

Step 1 — Absolute change: ₹1,25,000 − ₹1,00,000 = ₹25,000 (an increase).

Step 2 — Percentage change on base-year figure:

$\frac{25{,}000}{1{,}00{,}000} \times 100 = +25\%$

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