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प्रश्न
From the following information, calculate the Gross Profit Ratio:
| Credit Sales | ₹ 10,00,000 |
| Purchases | ₹ 6,00,000 |
| Carriage Inwards | ₹ 20,000 |
| Decrease in Inventory | ₹ 20,000 |
| Returns Outward | ₹ 20,000 |
| Wages | ₹ 1,00,000 |
| Rate of Credit Sale to Cash Sale | 4 : 1 |
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उत्तर
Calculation of Total Revenue from Operations (Net Sales):
Given that the ratio of Credit Sales to Cash Sales is 4 : 1:
\[\text{Cash Sales} = \frac{\text{Credit Sales}}{4}\]
$$\text{Cash Sales} = \frac{10,00,000}{4} = ₹ 2,50,000$$
$$\text{Total Sales} = \text{Credit Sales} + \text{Cash Sales}$$
$$\text{Total Sales} = ₹ 10,00,000 + ₹ 2,50,000$$
$${\text{Total Revenue from Operations} = ₹ 12,50,000}$$
Calculation of Cost of Revenue from Operations:
Net Purchases:
$$\text{Net Purchases} = \text{Purchases} - \text{Returns Outward}$$
$$\text{Net Purchases} = ₹ 6,00,000 - ₹ 20,000 = ₹ 5,80,000$$
Cost of Goods Sold (COGS):
$$\text{COGS} = \text{Net Purchases} + \text{Carriage Inwards} + \text{Wages} + \text{Decrease in Inventory}$$
$$\text{COGS} = ₹ 5,80,000 + ₹ 20,000 + ₹ 1,00,000 + ₹ 20,000$$
$${\text{COGS} = ₹ 7,20,000}$$
Calculation of Gross Profit:
$$\text{Gross Profit} = \text{Total Revenue from Operations} - \text{COGS}$$
$$\text{Gross Profit} = ₹ 12,50,000 - ₹ 7,20,000$$
$${\text{Gross Profit} = ₹ 5,30,000}$$
Calculation of Gross Profit Ratio:
$$\text{Gross Profit Ratio} = \left( \frac{\text{Gross Profit}}{\text{Total Revenue from Operations}} \right) \times 100$$
$$\text{Gross Profit Ratio} = \left( \frac{5,30,000}{12,50,000} \right) \times 100 = 42.4\%$$
Gross Profit Ratio = 42.4%
