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प्रश्न
Calculate: (I) Gross Profit Ratio; (II) Operating Ratio; (III) Operating Profit Ratio; and (IV) Net Profit Ratio from the following:
| ₹ | |
| Revenue from Operations | 2,00,000 |
| Cost of Revenue from Operations | 1,20,000 |
| Administration Expenses | 20,000 |
| Selling Expenses | 15,000 |
| Loss by Fire | 10,000 |
| Income from Investments | 5,000 |
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उत्तर
(I)
Gross Profit = Revenue from Operations − Cost of Revenue from Operations
= ₹ 2,00,000 − ₹ 1,20,000
= ₹ 80,000
Gross Profit Ratio = `"Gross Profit"/"Revenue from Operations" xx 100`
= `(₹ 80,000)/(₹ 2,00,000) xx 100`
= 40%
(II)
Operating Expenses = Administration Expenses + Selling Expenses
= ₹ 20,000 + ₹ 15,000
= ₹ 35,000
Operating Ratio = `("Cost of Revenue from Operations + Operating Expenses")/"Revenue from Operations" xx 100`
= `(₹ 1,20,000 + ₹ 35,000)/(₹ 2,00,000) xx 100`
= `(₹ 1,55,000)/(₹ 2,00,000) xx 100`
= 77.5%
(III)
Operating Profit = Gross Profit − (Administration Expenses + Selling Expenses) Operating Expenses
= ₹ 80,000 − (₹ 20,000 + ₹ 15,000)
= ₹ 80,000 − ₹ 35,000
= ₹ 45,000
Operating Profit Ratio = `"Operating Profit"/"Revenue from Operations" xx 100`
= `(₹ 45,000)/(₹ 2,00,000) xx 100`
= 22.5%
(IV)
Indirect Expenses and Losses = Administration Expenses + Selling Expenses + Loss by Fire
= ₹ 20,000 + ₹ 15,000 + ₹ 10,000
= ₹ 45,000
Other Income = Income from Investments
= ₹ 5,000
Net Profit = Gross Profit − Indirect Expenses & Losses + Other Incomes
= ₹ 80,000 − ₹ 45,000 + ₹ 5,000
= ₹ 40,000
Net Profit Ratio = `"Net Profit"/"Revenue from Operation" xx 100`
= `(₹ 40,000)/(₹ 2,00,000) xx 100`
= 20%
