Abstract—The increasing trade across borders requires that accounting information is accessible to anyone interested in the economic position of a company, such as shareholders, creditors or potential investors not only in India, but also internationally. Disclosures in Profit Loss Statement Report might be considered to be one of the most important sources of financial information about a company. Information contained in the Profit and Loss statement is used to compare the performance and position of a company with its peers, as well as its performance and position over time.

Keywords— Profit, Loss, Account, Construction.

| DOI: 10.17148/IARJSET.2023.10604