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प्रश्न
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.
उत्तर
Operating profit ratio = `"Operating Profit"/"Revenue from operation" xx 100`
Case 1:
Operating profit ratio = `200000/800000 xx 100` = 25%
Case 2:
Operating profit = Revenue from operation - Operating Cost
Operating profit ratio = 20,00,000 - 14,00,000 = Rs. 6,00,000
Operating profit ratio = `600000/2000000 xx 100` = 30%
Case 3:
Gross profit = `10,00,000 xx 25/100` = Rs. 2,50,000
Operating profit = Gross profit - Operating expenses
= 2,50,000 - 1,00,000
= Rs. 1,50,000
Operating profit ratio = `150000/1000000 xx 100` = 15%
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संबंधित प्रश्न
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 information calculate a debt-equity ratio.
Balance Sheet (Extract) as on
31st March, 2019
| Particulars | Amount ₹ |
| I. EQUITY AND LIABILITIES | |
| 1. Shareholders' funds | |
| (a) Share capital | |
| Equity share capital | 6,00,000 |
| (b) Reserves and surplus | 2,00,000 |
| 2. Non-current liabilities | |
| Long-term borrowings (Debentures) | 6,00,000 |
| 3. Current liabilities | |
| (a) Trade payables | 1,60,000 |
| (b) Other current liabilities | |
| Outstanding expenses | 40,000 |
| Total | 16,00,000 |
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 |
Current ratio indicates ______.
What is the inventory conversion period? How is it calculated?
How is operating profit ascertained?
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 given information calculate the inventory turnover ratio and inventory conversion period (in months) of Devi Ltd.
| Particulars | Rs. |
| Revenue from operations | 12,00,000 |
| Inventory at the beginning of the year | 1,70,000 |
| Inventory at the end of the year | 1,30,000 |
| Purchase made during the year | 6,90,000 |
| Carriage inwards | 20,000 |
From the following figures obtained from Arjun Ltd, calculate the trade payable turnover ratio and credit payment period (in days).
| Particulars | Rs. |
| Credit purchases during 2018 -2019 | 9,50,000 |
| Trade creditors as on 01.04.2018 | 60,000 |
| Trade creditors as on 3 1.03.2019 | 50,000 |
| Bills payable as on 0L04.2018 | 45,000 |
| BillS payable as on 3 1.03.2019 | 35000 |
Following is the extract of balance sheet of Abdul Ltd., as on 31st March, 2019:
| Particulars | Rs. |
| I EQUITY AND LIABILITIES | |
| 1. Shareholders’ Funds | |
| a) Share capital | 2,00,000 |
| b) Reserves and surplus | 50,000 |
| 2. Non-Current liabilities | |
| Long-term borrowings | 1,50,000 |
| 3. Current liabilities | |
| (a) Trade Payable | 1,30,000 |
| (b) Reserves and surplus | 5,000 |
| (c) Short–term provisions | 20,000 |
| Total | 5,55,000 |
Net profit before interest and tax for the year was ₹ 60,000. Calculate the return on capital employed for the year.
