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प्रश्न
From the following information, calculate Gross Profit Ratio:
| ₹ | |
| Revenue from Operations: | |
| Cash | 2,00,000 |
| Credit | 8,00,000 |
| Purchases: | |
| Cash | 40,000 |
| Credit | 3,60,000 |
| Carriage Inwards | 8,000 |
| Salaries | 42,000 |
| Decrease in Inventory | 1,22,000 |
| Returns Outwards | 20,000 |
| Wages | 20,000 |
Hint: Revenue from Operations means Net Sales.
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उत्तर
Calculation of Net Revenue from Operations (Net Sales):
\[\text{Net Revenue from Operations} = \text{Cash Sales} + \text{Credit Sales}\]
$$\text{Net Revenue from Operations} = ₹ 2,00,000 + ₹ 8,00,000$$
$${\text{Net Revenue from Operations} = ₹ 10,00,000}$$
Calculation of Cost of Revenue from Operations:
1. Total Purchases:
$$\text{Total Purchases} = \text{Cash Purchases} + \text{Credit Purchases}$$
$$\text{Total Purchases} = ₹ 40,000 + ₹ 3,60,000 = ₹ 4,00,000$$
2. Net Purchases:
$$\text{Net Purchases} = \text{Total Purchases} - \text{Returns Outwards}$$
$$\text{Net Purchases} = ₹ 4,00,000 - ₹ 20,000 = ₹ 3,80,000$$
3. Cost of Goods Sold (COGS):
$$\text{COGS} = \text{Net Purchases} + \text{Carriage Inwards} + \text{Wages} + \text{Decrease in Inventory}$$
$$\text{COGS} = ₹ 3,80,000 + ₹ 8,000 + ₹ 20,000 + ₹ 1,22,000$$
$${\text{COGS} = ₹ 5,30,000}$$
Calculation of Gross Profit:
$$\text{Gross Profit} = \text{Net Revenue from Operations} - \text{COGS}$$
$$\text{Gross Profit} = ₹ 10,00,000 - ₹ 5,30,000$$
$${\text{Gross Profit} = ₹ 4,70,000}$$
Calculation of Gross Profit Ratio:
$$\text{Gross Profit Ratio} = \left( \frac{\text{Gross Profit}}{\text{Net Revenue from Operations}} \right) \times 100$$
$$\text{Gross Profit Ratio} = \left( \frac{4,70,000}{10,00,000} \right) \times 100 = 47\%$$
Gross Profit Ratio = 47%
