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प्रश्न
Value of Goodwill of a firm at 3 years’ purchase of Super Profits is ₹ 3,75,000. Average Capital Employed in the firm is ₹ 15,00,000. Profits of the last 3 years are:
| 2022-23 | ₹ 1,00,000 (Loss) |
| 2023-24 | ₹ 5,35,000 Profit |
| 2024-25 | ₹ 4,80,000 Profit |
Find out the Normal Rate of Return.
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उत्तर
Given:
Goodwill = ₹ 3,75,000
Goodwill is based on 3 years’ purchase of Super Profits.
Average Capital Employed = ₹ 15,00,000
Profits of last 3 years:
2022-23 = ₹ (1,00,000) (loss)
2023-24 = ₹ 5,35,000
2024-25 = ₹ 4,80,000
Average Profit = `((-1,00,000) + 5,35,000 + 4,80,000)/3`
= `(9,15,000)/3`
= 3,05,000
Goodwill = Super Profit × Number of Years’ Purchase
3,75,000 = Super Profit × 3
Super Profit = `(3,75,000)/3`
= 1,25,000
Super Profit = Average Profit − Normal Profit
1,25,000 = 3,05,000 − Normal Profit
Normal Profit = 3,05,000 − 1,25,000
= 1,80,000
NRR (%) = `("Normal Profit")/"Capital Employed" xx 100`
= `(1,80,000)/(15,00,000) xx100`
= 12%
