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प्रश्न
Calculate the net profit ratio from the following data:
| (i) Sales | ₹ 76,000 |
| (ii) Cost of goods sold | ₹ 52,000 |
| (iii) Indirect expenses | ₹ 12,000 |
संख्यात्मक
उत्तर
| Sales | ₹ 76,000 |
| Less: Cost of goods sold | ₹ 52,000 |
| Gross profit | ₹ 24,000 |
| Less: Indirect expenses | ₹ 12,000 |
| Net profit | ₹ 12,000 |
Net Profit Ratio = `"Net Profit"/"Sales" × 100`
= `(12,000)/(76,000) xx 100`
= 15.79%
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