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Calculate the operating ratio from the information given below. Particulars (₹) Opening Inventory 20,000 Closing inventory 9,000 Purchases 80,000 Wages 8,000 Carriage inward 3,000 Depreciation 18,000 - Accounts

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Question

Calculate the operating ratio from the information given below.

Particulars (₹)
Opening Inventory 20,000
Closing inventory 9,000
Purchases 80,000
Wages 8,000
Carriage inward 3,000
Depreciation 18,000
Amortization 6,000
Gross Profit 48,000
Numerical
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Solution

Cost of revenue from operations = Opening inventory + Purchases + Direct Expenses – Closing inventory

= 20,000 + 80,000 + 8,000 + 3,000 – 9,000

= ₹ 1,02,000

Revenue from operations = Cost of revenue from operations + Gross Profit

= 1,02,000 + 48,000

= ₹ 1,50,000

Operating Expenses = Depreciation + Amortization

= 18,000 + 6,000

= ₹ 24,000

Operating Ratio = `("Cost of revenue from operations + Operating Expenses")/"Revenue from operations" xx 100`

= `(1,02,000 + 24,000)/(1,50,000) xx 100`

= `(1,26,000)/(1,50,000) xx 100`

= 84%

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2025-2026 (March) Specimen Paper - Analysis of Financial Statements
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