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प्रश्न
From the following information, calculate (up to two decimal places):
(1) Trade Receivables Turnover Ratio
(2) Operating Profit Ratio
(3) Net Profit Ratio
| Particulars | ₹ |
| Cash Revenue from Operations | 1,00,000 |
| Net Purchases | 2,97,000 |
| Credit Revenue from Operations | 3,00,000 |
| Closing Debtors | 80,000 |
| Closing Bills Receivables | 60,000 |
| Carriage Inward | 3,000 |
| Finance Cost | 5,000 |
| Administrative Expenses | 40,000 |
| Profit on sale of fixed asset | 10,000 |
| Discount Received | 7,000 |
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उत्तर
(1) Trade Receivables Turnover Ratio = `("Credit Revenue from Operations")/("Average Trade Receivables")`
Average Trade Receivables = Closing Debtors + Closing Bills Receivables
= 80,000 + 60,000
= ₹ 1,40,000
Trade Receivables Turnover Ratio = `(3,00,000)/(1,40,000)`
= 2.14 times
(2) Operating Profit Ratio = `("Operating Profit")/("Revenue from Operations") xx 100`
(i) Revenue from Operations = Cash Revenue from Operations + Credit Revenue from Operations
= 1,00,000 + 3,00,000
= ₹ 4,00,000
(ii) Operating Profit = Revenue from Operations − Net Purchases − Carriage Inward − Administrative Exp. + Discount received
= 4,00,000 − 2,97,000 − 3,000 − 40,000 + 7,000
= ₹ 67,000
Operating Profit Ratio = `(67,000)/(4,00,000) xx 100`
= 16.75%
(3) Net Profit Ratio = `("Net Profit")/("Revenue from Operation") xx 100`
Net Profit = Operating Profit − Non Operating Expenses + Net Operating Incomes
= Operating Profit − Finance Cost + Profit on Sale of Fixed Asset
= 67,000 − 5,000 + 10,000
= ₹ 72,000
Net Profit Ratio = `(72,000)/(4,00,000) xx 100`
= 18%
