Arrange the following in the context of Statement of Profit and Loss.

A. Other income

B. Expenses

C. Total Revenue

D. Revenue from operation

E. Profit before tax and extra-ordinary item

Choose the correct answer from the options given below:

The correct option is D, A, C, B, E.

In accordance with Schedule III, Part II of the Companies Act, 2013, the Statement of Profit and Loss of a company lists items in a structured, sequential format. The chronological order for the given components is explained below:

1. Revenue from Operations (D): This is the first item in the Statement of Profit and Loss, representing the revenue generated by the company from its primary business activities.
2. Other Income (A): This is the second item, consisting of non-operating incomes such as interest earned, dividends received, or gain on the sale of assets.
3. Total Revenue (C): This is the third item, calculated by adding Revenue from Operations and Other Income ($\text{Total Revenue}=\text{Revenue from Operations}+\text{Other Income}$).
4. Expenses (B): This section follows Total Revenue and lists all operating and non-operating costs incurred by the business, such as cost of materials consumed, employee benefit expenses, finance costs, and depreciation.
5. Profit before tax and extra-ordinary items (E): This is derived by subtracting Total Expenses from Total Revenue ($\text{Profit before tax}=\text{Total Revenue}-\text{Expenses}$).

Therefore, the correct sequential order of these items is D, A, C, B, E.