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प्रश्न
The total capital of the firm of Sakshi, Mehak and Megha is ₹ 1,00,000 and the market rate of interest is 15%. The net profits for the last 3 years were ₹ 30,000; ₹ 36,000 and ₹ 42,000. Goodwill is to be valued at 2 years' purchase of the last 3 years' super profits. Calculate the goodwill of the firm.
बेरीज
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उत्तर
Goodwill = Super Profit x Number of Years' Purchase
Super Profits = Average Profit - Normal Profit
Average Profits = ` "Total Profits"/"Number of Years"`
= `[30,000 + 36,000 + 42,000]/3` = Rs. 36,000.
Normal Profits = Capital Employed x Normal Rate of Return
= 1,00,000 x `15/100` = 15,000
Super Profits = 36,000 - 15,000 = 21,000
Goodwill = 21,000 x 2 = Rs. 42,000.
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