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Question

From the following particulars extracted from P&L A/c of Prashanth Ltd., you are required to calculate trend percentages

Year

Sales

Rs

Wages

Rs

Bad Debts

Rs

Profit after tax

Rs

2003

3,50,000

50,000

14,000

16,000

2004

4,15,000

60,000

26,000

24,500

2005

4,25,000

72,200

29,000

45,000

2006

4,60,000

85,000

33,000

60,000

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Solution

Trend Percentages (Base Year 2003 = 100)

Year

Sales

Rs

Trend

%

Wages

Rs

Trend

%

Bad debts

Rs

Trend

%

Profit after Tax

Rs

Trend

%

2003

3,50,000

100.00

50,000

100.00

14,000

100.00

16,000

100.000

2004

4,15,000

118.57

60,000

120.00

26,000

185.71

24,500

153.125

2005

4,25,000

121.43

72,200

144.40

29,000

207.14

45,000

281.250

2006

4,60,000

131.43

85,000

170.00

33,000

235.71

60,000

375.000


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