From the following information of NK Ltd., prepare a Common Size Statement of Profit and Loss for the years ended 31st March, 2022 and 31st March, 2023:
\[
\begin{array}{|l|r|r|}
\hline
\text{Particulars} & \text{31.3.2023 (₹)} & \text{31.3.2022 (₹)} \\
\hline
\text{Revenue from Operations} & 25,00,000 & 20,00,000 \\
\text{Cost of Materials Consumed} & 8,00,000 & 6,00,000 \\
\text{Employee Benefit Expenses} & 4,00,000 & 4,00,000 \\
\text{Income Tax Rate (\%)} & 20 & 30 \\
\hline
\end{array}
\]