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प्रश्न
From the following information obtained from the books of Kamal Ltd.,
Calculate:
- Gross Profit Ratio
- Net Profit Ratio
| (₹) | |
| Revenue from Operations | 2,50,000 |
| Purchases | 1,05,000 |
| Carriage Inwards | 4,000 |
| Salaries | 30,000 |
| Decrease in Inventory | 15,000 |
| Return Outwards | 5,000 |
| Wages | 18,000 |
संख्यात्मक
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उत्तर
(i)
Cost of Revenue from Operations = Purchases − Return Outwards + Decrease in Inventory + Carriage Inwards + Wages
= ₹ 1,05,000 − ₹ 5,000 + ₹ 15,000 + ₹ 4,000 + ₹ 18,000
= ₹ 1,37,000
Gross Profit = Revenue from Operations − Cost of Revenue from Operations
= ₹ 2,50,000 − ₹ 1,37,000
= ₹ 1,13,000
Gross Profit Ratio = `"Gross Profit"/"Revenue from Operations" xx 100`
= `(₹ 1,13,000)/(₹ 2,50,000) xx 100`
= 45.2%
(ii)
Net Profit = Gross Profit − Salaries
= ₹ 1,13,000 − ₹ 30,000
= ₹ 83,000
Net Profit Ratio = `"Net Profit"/"Revenue from Operation" xx 100`
= `(₹ 83,000)/(₹ 2,50,000) xx 100`
= 33.2%
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