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प्रश्न
Following are the particulars of Richmond Ltd.
| Particulars | 31st March, 2026 | 31st March, 2025 |
|---|---|---|
| Revenue from Operations | ₹ 7,80,000 | ₹ 6,00,000 |
| Purchases of Stock-in-trade | 4,20,000 | 5,00,000 |
| Opening Inventory of Stock-in-trade | 1,92,000 | 1,40,000 |
| Adjusted Purchases of Stock-in-trade | 5,74,000 | 4,48,000 |
Calculate the absolute change and percentage change of the following items at the end of the year 2025-26 vis-a-vis the closing amounts of the year 2024-25
- Revenue from Operations
- Purchases of Stock-in-trade
- Closing inventory of Stock-in-trade.
संख्यात्मक
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उत्तर
| Particulars | 31st March, 2026 ₹ |
31st March, 2025 ₹ |
Absolute Change ₹ |
Percentage Change % |
|---|---|---|---|---|
| (i) Revenue from Operations | 7,80,000 | 6,00,000 | 1,80,000 | 30 |
| (ii) Purchases of Stock-in-Trade | 4,20,000 | 5,00,000 | (80,000) | (16) |
| (iii) Closing Inventory (1) | 38,000 | 1,92,000 | (1,54,000) | (80.21) |
Working Note : (1)
Adjusted Purchases = Opening Inventory + Net Purchases – Closing Inventory
Closing Inventory = Opening Inventory + Net Purchases – Adjusted Purchases
31st March, 2026 = 1,92,000 + 4,20,000 – 5,74,000 = ₹ 38,000
31st March, 2025 = 1,40,000 + 5,00,000 – 4,48,000 = ₹1,92,000
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