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प्रश्न
Calculate the Operating Profit Ratio in each of the following alternative cases:
Case 1: Revenue from Operations (Net Sales) ₹ 20,00,000; Operating Profit ₹ 3,00,000.
Case 2: Revenue from Operations (Net Sales) ₹ 6,00,000; Operating Cost ₹ 5,10,000.
Case 3: Revenue from Operations (Net Sales) ₹ 3,60,000; Gross Profit 20% on Sales; Operating Expenses ₹ 18,000.
Case 4: Revenue from Operations (Net Sales) ₹ 4,50,000; Cost of Revenue from Operations ₹ 3,60,000; Operating Expenses ₹ 22,500.
Case 5: Cost of Goods Sold, i.e., Cost of Revenue from Operations ₹ 4,00,000; Gross Profit 20% on Sales; Operating Expenses ₹ 25,000.
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उत्तर
\[\text{Operating Profit Ratio} = \left( \frac{\text{Operating Profit}}{\text{Revenue from Operations}} \right) \times 100\]
Case 1:
Given: Revenue from Operations = ₹ 20,00,000; Operating Profit = ₹ 3,00,000
$$\text{Operating Profit Ratio} = \left( \frac{3,00,000}{20,00,000} \right) \times 100 = 15\%$$
Case 2:
Given: Revenue from Operations = ₹ 6,00,000; Operating Cost = ₹ 5,10,000
$$\text{Operating Profit} = \text{Revenue from Operations} - \text{Operating Cost}$$
$$\text{Operating Profit} = ₹ 6,00,000 - ₹ 5,10,000 = ₹ 90,000$$
$$\text{Operating Profit Ratio} = \left( \frac{90,000}{6,00,000} \right) \times 100 = 15\%$$
Case 3:
Given: Revenue from Operations = ₹ 3,60,000; Gross Profit = 20% on Sales; Operating Expenses = ₹ 18,000
$$\text{Gross Profit} = 20\% \text{ of } ₹ 3,60,000 = ₹ 72,000$$
$$\text{Operating Profit} = \text{Gross Profit} - \text{Operating Expenses}$$
$$\text{Operating Profit} = ₹ 72,000 - ₹ 18,000 = ₹ 54,000$$
$$\text{Operating Profit Ratio} = \left( \frac{54,000}{3,60,000} \right) \times 100 = 15\%$$
Case 4:
Given: Revenue from Operations = ₹ 4,50,000; Cost of Revenue from Operations = ₹ 3,60,000; Operating Expenses = ₹ 22,500
$$\text{Operating Cost} = \text{Cost of Revenue from Operations} + \text{Operating Expenses}$$
$$\text{Operating Cost} = ₹ 3,60,000 + ₹ 22,500 = ₹ 3,82,500$$
$$\text{Operating Profit} = \text{Revenue from Operations} - \text{Operating Cost}$$
$$\text{Operating Profit} = ₹ 4,50,000 - ₹ 3,82,500 = ₹ 67,500$$
$$\text{Operating Profit Ratio} = \left( \frac{67,500}{4,50,000} \right) \times 100 = 15\%$$
Case 5:
Given: Cost of Goods Sold = ₹ 4,00,000; Gross Profit = 20% on Sales; Operating Expenses = ₹ 25,000
Let Revenue from Operations (Sales) be $X$.
$$\text{Sales} = \text{Cost of Goods Sold} + \text{Gross Profit}$$
$$X = 4,00,000 + 0.20X$$
$$0.80X = 4,00,000 \implies X = \frac{4,00,000}{0.80} = ₹ 5,00,000 \text{ (Revenue from Operations)}$$
$$\text{Gross Profit} = 20\% \text{ of } 5,00,000 = ₹ 1,00,000$$
$$\text{Operating Profit} = \text{Gross Profit} - \text{Operating Expenses}$$
$$\text{Operating Profit} = ₹ 1,00,000 - ₹ 25,000 = ₹ 75,000$$
$$\text{Operating Profit Ratio} = \left( \frac{75,000}{5,00,000} \right) \times 100 = 15\%$$
