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प्रश्न
Following information is of Raja Ltd. for 2 years. Calculate the Fixed Assets Turnover Ratio:
| 2024-25 (₹) | 2025-26 (₹) | |
| Fixed Assets at written-down value | 3,00,000 | 6,00,000 |
| Cost of Revenue from Operations | 12,00,000 | 18,00,000 |
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उत्तर
The Fixed Assets Turnover Ratio is 4 Times for 2024–25 and 3 Times for 2025–26.
When Revenue from Operations is not given, Cost of Revenue from Operations is used:
\[\text{Fixed Assets Turnover Ratio} = \frac{\text{Cost of Revenue from Operations}}{\text{Fixed Assets at Written Down Value}}\]
Calculation for Year 2024–25:
Cost of Revenue from Operations: ₹ 12,00,000
Fixed Assets (WDV): ₹ 3,00,000
$$\text{Fixed Assets Turnover Ratio} = \frac{12,00,000}{3,00,000} = 4$$
$${\text{Fixed Assets Turnover Ratio (2024–25)} = 4\text{ Times}}$$
Calculation for Year 2025–26:
Cost of Revenue from Operations: ₹ 18,00,000
Fixed Assets (WDV): ₹ 6,00,000
$$\text{Fixed Assets Turnover Ratio} = \frac{18,00,000}{6,00,000} = 3$$
$${\text{Fixed Assets Turnover Ratio (2025–26)} = 3\text{ Times}}$$
