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Calculate Operating Profit Ratio from the Following: - Accountancy

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प्रश्न

Calculate Operating Profit Ratio from the Following:

 
Revenue from Operations (Net Sales) 5,00,000
Cost of Revenue from Operations (Cost of Goods Sold) 2,00,000
Wages 1,00,000
Office and Administrative Expenses 50,000
Interest on Borrowings 5,000
योग

उत्तर

Cost of Goods Sold = 2,00,000
Operating Expenses = Office and Administrative Expenses = 50,000
Operating Cost = Cost of Goods Sold + Operating Expenses
= 2,00,000 + 50,000 = 2,50,000
Net Sales = 5,00,000

Operating Ratio = `"Operating Cost"/"Net Sales" xx 100`

`= 250000/500000 xx 100 = 50%`

Operating Profit Ratio = 100 – Operating Ratio = 100 – 50 = 50%

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  क्या इस प्रश्न या उत्तर में कोई त्रुटि है?
अध्याय 3: Accounting Ratios - Exercises [पृष्ठ १०६]

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टीएस ग्रेवाल Accountancy - Analysis of Financial Statements [English] Class 12
अध्याय 3 Accounting Ratios
Exercises | Q 118 | पृष्ठ १०६

संबंधित प्रश्न

Calculate the following ratio on the basis of following information:
(i) Gross Profit Ratio (ii) Current Ratio (iii) Acid Test Ratio (iv) Inventory Turnover Ratio (v) Fixed Assets Turnover Ratio

  Rs.
Gross Profit 50,000
Revenue from Operations 100,000
Inventory 15,000
Trade Receivables 27,500
Cash and Cash Equivalents 17,500
Current Liabilities 40,000
Land & Building 50,000
Plant & Machinery 30,000
Furniture 20,000

The Quick Ratio of a company is 0.8:1. State with reason, whether the following transactions will increase, decrease or not change the Quick Ratio:
(i) Purchase of loose tools for ₹2,000; (ii) Insurance premium paid in advance ₹500; (iii) Sale of goods on credit ₹3,000; (iv) Honoured a bills payable of ₹5,000 on maturity.


Total Assets ₹12,50,000; Total Debts ₹10,00,000; Current Liabilities ₹5,00,000.
Calculate Debt to Equity Ratio.


Capital Employed ₹8,00,000; Shareholders' Funds ₹2,00,000. Calculate Debt to Equity Ratio.


Revenue from Operations ₹4,00,000; Gross Profit ₹1,00,000; Closing Inventory ₹1,20,000; Excess of Closing Inventory over Opening Inventory ₹40,000. Calculate Inventory Turnover Ratio.


Calculate Inventory Turnover Ratio from the data given Below:

Inventory in the beginning of the year Rs 20000
Inventory at the end of the year Rs 10000
Purchases Rs 50,000
Carriage Inwards Rs 5000
Revenue from Operations, i.e., Sales  Rs 100000

State the significance of this ratio.


From the following information, calculate value of Opening Inventory:

Closing Inventory = ₹ 68,000
Total Sales  = ₹ 4,80,000 (including Cash Sales ₹ 1,20,000)
Total Purchases = ₹ 3,60,000 (including Credit Purchases ₹ 2,39,200)

Goods are sold at a profit of 25% on cost. 


Calculate Inventory Turnover Ratio in each of the following alternative cases:
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From the following particulars, determine Trade Receivables Turnover Ratio:

 
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Credit Revenue from Operations (Credit Sales) 8,00,000
Trade Receivables 1,00,000

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Compute the 'Working Capital Turnover Ratio' of the company.


Revenue from Operations, i.e., Net Sales ₹ 6,00,000. Calculate Net Profit Ratio. 


An annual Report is issued by a company to its ______?


Debt-Equity Ratio can be calculated as ______?


The important activity ratios calculated under Activity (or Turnover) Ratios are ______?


Debtors (Receivables) Turnover Ratio can be calculated as ______?


The ______ may indicate that the firm is experiencing stock outs and lost sales.


Current ratio of Vidur Pvt. Ltd. is 3 : 2. Accountant wants to maintain it at 2 : 1. Following options are available: 

  1. He can repay bills payable
  2. He can purchase goods on credit
  3. He can take short-term loan

Choose the correct option:


______ ratios are a measure of the speed with which various accounts are converted into sales.


What relationship will be established to study:

Trade payables turnover


From the following calculate Interest coverage ratio

Net profit after tax Rs 12,00,000; 10% debentures Rs 1,00,00,000; Tax Rate 40%


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