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प्रश्न
Calculate gross profit ratio form the following: Revenue from operations ₹ 2,50,000, Cost of revenue from operation ₹ 2,10,000 and Purchases ₹ 1,80,000.
उत्तर
Gross profit ratio = `"Gross profit"/"Revenue from operations" xx 100`
Gross profit = Revenue from operations - Cost of revenue from operations
= 2,50,000 - 2,10,000
= Rs. 40,000
Gross profit ratio = `40000/250000 xx 100` = 16%
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संबंधित प्रश्न
Calculate the current ratio from the following information.
| Particulars | ₹ | Particulars | ₹ |
| Current investments | 40,000 | Fixed assets | 5,00,000 |
| Inventories | 2,00,000 | Trade creditors | 80,000 |
| Trade debtors | 1,20,000 | Bills Payable | 50,000 |
| Bills receivable | 80,000 | Expenses payable | 20,000 |
| Cash and cash equivalents | 10,000 | Non-Current liability | 3,00,000 |
Following is the balance sheet of Lakshmi Ltd. as of 31st March 2019.
| Particulars | ₹ |
| I Equity and Liabilities | |
| 1. Shareholder's Funds | |
| Equity share capital | 4,00,000 |
| 2. Non- Current liabilities | |
| Long term borrowings | 2,00,000 |
| 3. Current Liabilities | |
| (a) Short - term borrowings | 50,000 |
| (b) Trade payable | 3,10,000 |
| (c) Other current liabilities Expenses Payable | 15,000 |
| (d) Short - term provisions | 25,000 |
| Total | 10,00,000 |
| II Assets | |
| 1. Non - Current assets | |
| (a) Fixed assets Tangible assets | 4,00,000 |
| 2. Current assets | |
| (a) Inventories | 1,60,000 |
| (b) Trade debtors | 3,20,000 |
| (c) Cash and cash equivalents | 80,000 |
| (d) Other current assets prepaid expenses | 40,000 |
| Total | 10,00,000 |
Calculate: (i) Current ratio (ii) Quick ratio
From the following Balance Sheet of Sundaram Ltd. Calculate proprietary ratio:
| Balance Sheet of Sundaram Ltd. as on 31.03.2019 |
|
| Particulars | Amount ₹ |
| I EQUITY AND LIABILITIES | |
| 1. Shareholders’ Fund | |
| a) Share capital | |
| (i) Equity share capital | 2,50,000 |
| (ii) Preference share capital | 1,50,000 |
| (b) Reserves and surplus | 50,000 |
| 2. Non – Current Liabilities | |
| Long term borrowings | |
| 3. Current liabilities | |
| Trade Payable | 1,50,000 |
| Total | 6,00,000 |
| II ASSETS | |
| 1. Non-Current assets | |
| (a) Fixed Assets | 4,60,000 |
| (b) Non-Current investments | 1 ,00,000 |
| 2. Current assets | |
| Cash and cash equivalents | 40,000 |
| Total | 6,00,000 |
Debt equity ratio is measure of ______.
Proportion of share holders' funds to total assets is called ______.
From the following information calculate the capital gearing ratio:
| Balance Sheet (Extract) as on 31.03.2018 | |
| Particulars | Amount ₹ |
| I. EQUITY AND LIABILITIES | |
| 1. Shareholders Funds | |
| (a) Share capital | |
| Equity share capital | 4,00,000 |
| 5% Preference share capital | 1,00,000 |
| (b) Reserves and surplus | |
| General reserve | 2,50,000 |
| Surplus | 1,50,000 |
| 2. Non-current Liabilities | |
| Long-term borrowings (6% Debentures) | 3,00,000 |
| 3. Current liabilities | |
| Trade payables | 1,20,000 |
| provision for tax | 30,000 |
| Total | 13,50,000 |
From the following Balance Sheet of James Ltd. as on 31.03.2019 calculate:
- Debt-equity ratio
- Proprietary ratio
- Capital gearing ratio
| Balance Sheet (of James Ltd.) as on 31.03.2018 |
|
| Particulars | Amount ₹ |
| I EQUITY AND LIABILITIES | |
| 1. Shareholders Funds | |
| (a) Share capital | |
| Equity share capital | 2,50,000 |
| 6% Preference share capital | 2,00,000 |
| (b) Reserves and surplus | 1,50,000 |
| 2. Non-current Liabilities | |
| Long –term borrowings (8% Debentures) | 3,00,000 |
| 3. Current Liabilities | |
| Short -term borrowings from banks | 2,00,000 |
| Trade Payables | 1,00,000 |
| Total | 12,00,000 |
| II ASSETS | |
| 1. Non-current assets | |
| Fixed assets | 8,00,000 |
| 2. Current assets | |
| (a) Inventories | 1,20,000 |
| (b) Trade receivables | 2,65,000 |
| (c) Cash and cash equivalents | 10,000 |
| (d) Other current assets | |
| Expenses paid in advance | 5,000 |
| Total | 12,00,000 |
Following is the statement of profit and loss of Padma Ltd. for the year ended 31st March, 2018. Calculate the operating cost ratio.
| Statement of Profit and Loss | ||
| Particulars | Note No. | Amount ₹ |
| I. Revenue from operations | 15,00,000 | |
| II. Other Income | 40,000 | |
| III. Total revenue (I+II) | 15,40,000 | |
| IV. Expenses: | ||
| Purchases of Stock-in-trade | 8,60,000 | |
| Changes in inventories | 40,000 | |
| Employee benefits expense (Salaries) | 1,60,000 | |
| Other expenses | 1 | 1,70,000 |
| Total expenses | 12,30,000 | |
| V. Profit before tax (III-IV) | 3,10,000 | |
Notes to Accounts-
| Particulars | Amount ₹ |
| 1. Other expenses | |
| Office and administrative expenses | 50,000 |
| Selling and distribution expenses | 90,000 |
| Loss on sale of furniture | 30,000 |
| 1,70,000 |
Calculate operating profit ratio under the following cases.
Case 1: Revenue from operations ₹ 8,00,000, Operating profit ₹ 2,00,000.
Case 2: Revenue from operations ₹ 20,00,000, Operating cost ₹ 14,00,000.
Case 3: Revenue from operations ₹ 10,00,000, Gross profit 25% on revenue from operations, Operating expenses ₹ 1,00,000.
From the following statement of profit. and loss of Dericston Ltd. Calculate
- Gross Profit ratio
- Net Profit ratio.
| Statement of Profit and Loss | |
| Particulars | ₹ |
| I. Revenue from operations | 24,00,000 |
| II. Other income: | |
| Income from investment | 70,000 |
| III. Total revenues (I+II) | 24,70,000 |
| IV. Expenses: | |
| Purchases of stock-in-trade | 18,80,000 |
| Changes in inventories | -80,000 |
| Employee benefits expense | 2,90,000 |
| Other expenses | 1,10,000 |
| Provision for tax | 30,000 |
| Total expenses | 22,30,000 |
| V. Profit for year | 2,40,000 |
