From the following information prepare a common size Statement of Profit and Loss of A Ltd and B Ltd. for the year 31 March, 2020:
\begin{tabular}{|l|r|r|r|}
\hline \multicolumn{1}{|c|}{ Particulars } & A Ltd. (₹) & B Ltd. (₹) \\
\hline Revenue from operations & \( 20,00,000 \) & \( 10,00,000 \) \\
Other income & \( 3,00,000 \) & 80,000 \\
Cost of materials consumed & \( 40 \% \) of Revenue from operations & \( 30 \% \) of Revenue from operations \\
Employee benefit expenses & \( 2,40,000 \) & \( 1,80,000 \) \\
Tax rate & \( 40 \% \) & \( 40 \% \) \\
\hline
\end{tabular}
