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प्रश्न
Calculate Operating Profit Ratio from the following information:
| Opening Inventory | ₹1,00,000 | Closing Inventory | ₹1,50,000 | |
| Purchases | ₹ 10,00,000 | Loss by fire | ₹ 20,000 | |
| Revenue from Operations, i.e., Net Sales | ₹ 14,70,000 | Dividend Received | ₹ 30,000 | |
| Administrative and Selling Expenses | ₹ 1,70,000 |
उत्तर
Cost of Goods Sold = Opening Inventory + Purchases – Closing Inventory
= 1,00,000 + 10,00,000 – 1,50,000 = 9,50,000
Operating Expenses = Administrative and Selling Expenses = 1,70,000
Operating Cost = Cost of Goods Sold + Operating Expenses
= 9,50,000 + 1,70,000 = 11,20,000
Net Sales = 14,70,000
Operating Ratio = `"Operating cost"/"Net Sales" xx 100 = 1120000/1470000 xx 100 = 76.19 %`
Operating Profit Ratio = 100 – Operating Ratio = 100 – 76.19 = 23.81%.
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