In this video, we explain Comparative Statement of Profit and Loss in a very easy and exam-oriented way for Class 12 Accountancy students. You will learn: Meaning of Comparative P&L Statement Format of Comparative Statement of Profit & Loss Increase & Decrease calculation Percentage change Board exam important points This topic is part of Analysis of Financial Statements – Class 12 Accountancy and is very important for CBSE Board Exam 2026. 📌 Best for: Class 12 Accounts students | CBSE | ISC | Board Exam preparation 👍 Like | Share | Subscribe for more easy Accountancy concepts #ComparativeStatement #ProfitAndLossStatement #Class12Accountancy #AccountsBoardExam #FinancialStatementAnalysis #CBSE2026