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प्रश्न
Calculate Return on Investment from the following details:
| ₹ | |
| Equity Share Capital | 5,00,000 |
| 12% Preference Share Capital | 1,00,000 |
| Reserves | 1,44,000 |
| 15% Loans | 2,40,000 |
| 10% Debentures | 1,20,000 |
| Current Liabilities | 75,000 |
| Net Profit (after Interest and Income Tax) | 96,000 |
| Rate of Income Tax | 50% |
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उत्तर
Calculation of Net Profit before Interest and Tax:
Net Profit after Tax = ₹ 96,000
Net Profit before Tax = ₹ 96,000 × `100/50`
= ₹ 1,92,000
Net Profit before Interest and Tax = Net Profit before Tax + Interest on Loans + Interest on Debentures
= ₹ 1,92,000 + `15/100 xx ₹ 2,40,000 + 10/100 xx ₹ 1,20,000`
= ₹ 1,92,000 + ₹ 36,000 + ₹ 12,000
= ₹ 2,40,000
Capital Employed = Equity Share Capital + 12% Preference Share Capital + Reserves + 15% Loans + 10% Debentures + Current year’s Profit
= ₹ 5,00,000 + ₹ 1,00,000 + ₹ 1,44,000 + ₹ 2,40,000 + ₹ 1,20,000 + ₹ 96,000
= ₹ 12,00,000
Return on Investment = `"Net Profit before Interest and Tax"/"Capital Employed" xx 100`
= `(₹ 2,40,000)/(₹ 12,00,000) xx 100`
= 20%
