Question 161:
Cash Sales ₹2,20,000; Credit
Sales ₹3,00,000; Sales Return ₹20,000; Gross Profit ₹1,00,000;
Operating Expenses ₹25,000; Non-operating incomes ₹30,000; Non-operating
Expenses ₹5,000. Calculate Net Profit Ratio.
Answer:
Net Sales= Cash Sales+ Credit Sales - Sales Return
= 2,20,000+3,00,000-20,000
= 5,00,000
Net Profit = Gross Profit - Operating Expenses -
Non-operating Expenses + Non-operating incomes
= 1,00,000-25,000-5,000+30,000
= 1,00,000
Net Profit Ratio= Net profit ×100/Net Sales
= 1,00,000×100/5,00,000
= 20%
Question 162:
Revenue from Operations, i.e., Net Sales ₹8,20,000;
Return ₹10,000; Cost of Revenue from Operations (Cost of Goods Sold) ₹5,20,000;
Operating Expenses ₹2,09,000; Interest on Debentures ₹40,500; Gain
(Profit) on Sale of a Fixed Asset ₹81,000. Calculate Net Profit Ratio.
Answer:
Net Sales= ₹8,20,000
Gross Profit = Net Sales - Cost of Goods Sold
= 8,20,000 - 5,20,000
= ₹3,00,000
Net Profit = Gross Profit - Operating Expenses - Interest on Debentures + Profit on Sale of Fixed Asset
= 3,00,000 - 2,09,000 - 40,500 + 81,000
= ₹1,31,500
Net Profit Ratio=Net Profit/Net Sales×100
=1,31,500/8,20,000×100
=16.04%
Question 163:
Revenue from Operations ₹4,00,000;
Gross Profit Ratio 25%; Operating Ratio 90%. Non-operating
Expenses ₹2,000; Non-operating Income ₹22,000. Calculate Net
Profit Ratio.
Answer:
Net Profit=Operating Profit + Non Operating Incomes-Non Operating Expenses
=40,000+22,000- 2,000= ₹60,000
Operating Profit Ratio=100−Operating Ratio
=100-90
=10%
Operating Profit=4,00,000×10%
= ₹40,000
Net Profit Ratio=Net Profit/Revenue from operations×100
=60,000/4,00,000×100
=15%
Return on Capital
Employed (Or Return on Investment)
Question 164:
Net Profit before Interest and Tax ₹2,50,000;
Capital Employed ₹10,00,000. Calculate Return on Investment.
Answer:
Net Profit before Interest and Tax = 2,50,000
Capital Employed = 10,00,000
Return on Investment = Net profitBefore
Interest and Tax ×100/ Capital Employed
=
2,50,000×100/10,00,000
=
25%
Question 165:
Net Profit before Interest and Tax ₹6,00,000;
Net Fixed Assets ₹20,00,000; Net Working Capital ₹10,00,000;
Current Assets ₹11,00,000. Calculate Return on Investment.
Answer:
Net Profit before Interest and Tax = 6,00,000
Capital Employed = Net Fixed Assets + Net Working Capital
= 20,00,000 + 10,00,000 = 30,00,000
Return on Investment = Net profitBefore
Interest and Tax ×100/ Capital Employed
=
6,00,000×100/30,00,000
=
20%
Ts Grewal Solution 2025-2026
Click below for more Questions
Class 12 / Volume – III
Chapter 4 – Accounting Ratios