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प्रश्न
Calculate Gross profit ratio:
Sales = ₹ 4,32,000, Net Purchase = ₹ 2,40,000, Sales return = ₹ 32,000, Closing stock = ₹ 40,000, Opening stock = ₹ 72,000.
बेरीज
उत्तर
Net Sales = Sales – Sales return = 4,32,000 – 32,000 = ₹ 4,00,000
Cost of Goods Sold = Opening stock + Net purchase – Closing stock
= 72,000 + 2,40,000 – 40,000 = ₹ 2,72,000
Gross Profit = Net sales – Cost of Goods Sold = 4,00,000 – 2,72,000 = ₹ 1,28,000
Gross Profit Ratio = `"Gross Profit"/"Net Sales" xx 100 = (1,28,000)/(4,00,000) xx 100`
∴ Gross Profit Ratio = 32 %
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