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प्रश्न
Determine Return on Investment and Net Assets Turnover ratio from the following information:
Profits after Tax were ₹ 6,00,000; Tax rate was 40%; 15% Debentures were of ₹20,00,000; 10% Bank Loan was ₹ 20,00,000; 12% Preference Share Capital ₹ 30,00,000; Equity Share Capital ₹ 40,00,000 ; Reserves and Surplus were ₹ 10,00,000; Sales ₹ 3,75,00,000 and Sales Return ₹ 15,00,000.
उत्तर
Return on Investment = `"EBIT"/"Capital Employed" xx 100`
Capital Employed = 12% Preference Share Capital + Equity Share Capital + Reserves and Surplus + 15% Debentures + 10% Bank Loan
= 30,00,000 + 40,00,000 + 10,00,000 + 20,00,000 + 20,00,000
= ₹ 1,20,00,000
EBIT = Profits after Tax + Tax + Interest
= 6,00,000 + 4,00,000 + 5,00,000
= ₹ 15,00,000
∴ Return on Investment `= (15,00,000)/(1,20,00,000) xx 100`
= 12.5%
Net Assets Turnover ratio = `"Revenue from Operations"/"Capital Employed"`
`= (3,60,00,000)/(1,20,00,000)`
= 3 times
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| ₹ | ₹ | |||
| Fixed Assets (Gross) | 6,00,000 | Accumulated Depreciation | 1,00,000 | |
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| ₹ | |
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