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प्रश्न
Calculate operating ratio from the following:
| ₹ | |
| Net Revenue from Operations | 12,00,000 |
| Credit Revenue from Operations | 8,00,000 |
| Gross Profit | 3,00,000 |
| Depreciation and Amortisation Expenses | 80,000 |
| Selling Expenses | 40,000 |
| Loss by Fire | 20,000 |
संख्यात्मक
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उत्तर
Cost of Revenue from Operations = Net Revenue from Operations − Gross Profit
= ₹ 12,00,000 − ₹ 3,00,000
= ₹ 9,00,000
Operating Expenses = Depreciation and Amortisation Expenses + Selling Expenses
= ₹ 80,000 + ₹ 40,000
= ₹ 1,20,000
Operating Ratio = `("Cost of Revenue from Operations" + "Operating Expenses")/"Net Revenue from Operations" xx 100`
Operating Ratio = `(₹ 9,00,000 + ₹ 1,20,000)/(₹ 12,00,000) xx 100`
= `(₹ 10,20,000)/(₹ 12,00,000) xx 100`
= 85%
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