10. Profit After Tax (PAT):
Given below is the most typical and simple structure of a P/L statement:
10. Profit After Tax (PAT)
This is the final residual amount which remains with the company after paying all its stakeholders other than shareholders. This is the shareholder’s money and may be paid out as dividend or may be retained in the company partially or fully for further expansion.
In the above example, this figure comes at Rs. 31.5.
