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:
\[
\begin{array}{|l|c|c|}
\hline
\textbf{Particulars} & \textbf{31.03.2023 (₹)} & \textbf{31.03.2022 (₹)} \\
\hline
\text{Revenue from Operations} & 25,00,000 & 20,00,000 \\
\text{Cost of Materials Consumed} & 8,00,000 & 6,00,000 \\
\text{Employee Benefit Expenses} & 4,00,000 & 4,00,000 \\
\text{Income Tax Rate} & 20\% & 20\% \\
\hline
\end{array}
\]
Common Size Statement of Profit and Loss for NK Ltd.