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प्रश्न
Calculate the Gross Profit Ratio
| Sales | ₹ 2,70,000 |
| Net purchases | ₹ 1,50,000 |
| Sales Ratio | ₹ 20,000 |
| Closing Stock | ₹ 25,000 |
| Operating Stock | ₹ 45,000 |
योग
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उत्तर
Net sales = Sales – Sales return
= 2,70,000 – 20,000
= ₹ 2,50,000
Cost of goods sold = Opening stock + Net purchase – Closing stock
= 45,000 + 1,50,000 – 25,000
= ₹ 1,70,000
Gross profit = Net sales – Cost of goods sold
= 2,50,000 – 1,70,000
= ₹ 80,000
Gross Profit ratio =` "Gross profit"/ "Net sales" xx100`
= `(80,000)/(2,50,000) xx 100`
∴ Gross profit ratio = 32 %
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