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प्रश्न
Following information is available for Maxwin Ltd. Calculate Gross Profit Ratio:
| Particulars | ₹ |
| Cash Revenue from Operations | 5,00,000 |
| Credit Revenue from Operations | 13,00,000 |
| Purchases | 8,00,000 |
| Return Outward | 10,000 |
| Carriage Inward | 40,000 |
| Carriage Outward | 30,000 |
| Closing Inventory | 90,000 |
| Average Inventory | 1,20,000 |
| Employee Benefit Expenses (including Wages ₹ 1,00,000) | 1,70,000 |
| Rent | 90,000 |
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उत्तर
Revenue from Operations = Cash Revenue from Operations + Credit Revenue from Operations
= ₹ 5,00,000 + ₹ 13,00,000
= ₹ 18,00,000
Gross Profit = Revenue from Operations − Cost of Revenue from Operations
Average Inventory = `("Opening Inventory" + "Closing Inventory")/2`
₹ 1,20,000 = `("Opening Inventory" + ₹ 90,000)/2`
₹ 1,20,000 × 2 = Opening Inventory + ₹ 90,000
₹ 2,40,000 = Opening Inventory + ₹ 90,000
Opening Inventory = ₹ 2,40,000 − ₹ 90,000
= ₹ 1,50,000
Cost of Revenue from Operations = Purchases + Carriage Inward − Closing Inventory − Return Outward + Opening Inventory + Wages
= ₹ 8,00,000 + ₹ 40,000 − ₹ 90,000 − ₹ 10,000 + ₹ 1,50,000 + ₹ 1,00,000
= ₹ 9,90 000
Gross Profit = ₹ 18,00,000 − ₹ 9,90,000
= ₹ 8,10,000
Gross Profit Ratio = `"Gross Profit"/"Revenue from Operations" xx 100`
= `(₹ 8,10,000)/(₹ 18,00,000) xx 100`
= 45%
