The following financial data have been furnished by A Ltd. And B Ltd. for the year ended 31^st March 2018:

Particulars	A Ltd.	B Ltd.
Operating Leverage	3 : 1	4 : 1
Financial Leverage	2 : 1	3 : 1
Interest charges per annum	Rs.1,200,000	Rs.1,000,000
Corporate tax rate	40%	40%
Variable cost as % of sales	60%	50%

Required:

Prepare Income statements of the two companies. Also comment on the financial position and structure of the two companies.