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प्रश्न
From the following information, calculate the Return on Investment:
| Net Profit (after Tax) Ratio | 20% |
| Tax Rate | 40% |
| ₹ | |
| Revenue from Operations | 12,00,000 |
| Property, Plant and Equipment | 7,00,000 |
| Non-Current Investments (Trade) | 1,00,000 |
| Non-Current Investments (Non-Trade) | 50,000 |
| Current Assets | 1,80,000 |
| Total Debt | 5,00,000 |
| 10% Debentures | 4,00,000 |
| Trade Payables | 50,000 |
संख्यात्मक
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उत्तर
Calculation of Net Profit before Interest and Tax:
Net Profit after Tax = 20% of Revenue from Operations
= `20/100 xx ₹ 12,00,000`
= ₹ 2,40,000
Net Profit before Tax = `₹ 2,40,000 xx 100/60`
= ₹ 4,00,000
Interest on Debentures = 10% on ₹ 4,00,000
= `10/100 xx ₹ 4,00,000`
= ₹ 40,000
Net Profit before Interest and Tax = Net Profit before Tax + Interest
= ₹ 4,00,000 + ₹ 40,000
= ₹ 4,40,000
Capital Employed = Property, Plant and Equipment + Trade Investments + Working Capital (i.e., Current Assets − Trade Payables)
= ₹ 7,00,000 + ₹ 1,00,000 + ₹ 1,30,000
= ₹ 9,30,000
Return on Investment = `"Net Profit before Interest, Tax"/"Capital Employed" xx 100`
= `(₹ 4,40,000)/(₹ 9,30,000) xx 100`
= 47.31%
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