# Question 25 Chapter 2 of +2-B – USHA Publication 12 Class

Question 25 Chapter 2 of +2-B

Trend Percentage

25. Convert the following comparative income statement in to Trend Percentage Statement.

 Particular 2012 2013 2014 2015 Revenue from Operation 1,80,000 2,00,000 2,30,000 2,10,000 Purchase of Stock 1,30,000 1,40,000 1,70,000 1,40,000 Gross Profit 50,000 60,000 60,000 70,000 Employees Benefit Expenses 30,000 45,000 40,000 45,000 Net Profit 20,000 15,000 20,000 25,000

## The solution of Question 25 Chapter 2 of +2-B: –

 Trend Percentage Base Year 2012 = 100 Particulars AbsoluteFigures Percentage of Figures 2012 2013 2014 2015 2012 2013 2014 2015 Revenue from Operation 1,80,000 2,00,000 2,30,000 2,10,000 100% 111.11% 127.78% 116.67% Purchase of Stock 1,30,000 1,40,000 1,70,000 1,40,000 100% 107.69% 130.77% 107.69% Gross Profit 50,000 60,000 60,000 70,000 100% 120% 120% 140% EmployeesBenefit Expenses 30,000 45,000 40,000 45,000 100% 150% 133.33% 150% Net Profit 20,000 15,000 20,000 25,000 100% 75% 100% 125%