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प्रश्न
Calculate Working Capital Turnover Ratio from the following particulars:
| ₹ | |
| Cost of Revenue from Operations | 12,00,000 |
| Gross Profit | 20% of Revenue from Operations |
| Share Capital | 5,00,000 |
| General Reserve | 1,50,000 |
| Surplus, i.e., Balance in Statement of Profit & Loss | (20,000) |
| Long-term Borrowings | 1,40,000 |
| Long-term Provisions | 50,000 |
| Non-Current Assets | 4,20,000 |
संख्यात्मक
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उत्तर
Let the Revenue from Operations be x.
Revenue from Operations = Cost of Revenue from Operations + Gross Profit
x = ₹ 12,00,000 + `20/100` x
x − `20/100` x = ₹ 12,00,000
`80/100` x = ₹ 12,00,000
x = `(₹ 12,00,000 xx 100)/80`
x (Revenue from Operations) = ₹ 15,00,000
Working Capital = Share Capital + General Reserve + Surplus + Long-term Borrowings + Long-term Provisions − Non-Current Assets
= ₹ 5,00,000 + ₹ 1,50,000 − ₹ 20,000 + ₹ 1,40,000 + ₹ 50,000 − ₹ 4,20,000
= ₹ 4,00,000
Working Capital Turnover Ratio = `"Revenue from Operations"/"Working Capital"`
= `(₹ 15,00,000)/(₹ 4,00,000)`
= 3.75 Times
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