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प्रश्न
Calculate the Working Capital Turnover Ratio of Moonlight Ltd., (up-to two decimal places) from the following particulars.
| Particulars | |
| Cash | ₹ 10,00,000 |
| Short-term Loans and Advances | ₹ 3,00,000 |
| Inventory | ₹ 2,00,000 |
| Trade Payables | ₹ 5,00,000 |
| Cost of Revenue from operations | ₹ 12,00,000 |
| Gross Profit on Cost of Revenue from Operations | 25% |
उत्तर
Working Capital Turnover Ratio = `("Revenue from Operations")/("Working Capital")`
Capital of Revenue from Operations:
Cost of Revenue from Operations = 12,00,000
Gross profit = 25%
Revenue from Operations = ₹ 12,00,000 + (25% of 12,00,000)
= 12,00,000 + 3,00,000
Revenue from Operations = ₹ 15,00,000
Calculation of Working Capital:
Current Assets = Cash + Short-term Loans and Advances + Inventory
= 10,00,000 + 3,00,000 + 2,00,000 = ₹ 15,00,000
Current Liabilities = Trade payables
= ₹ 5,00,000
Working Capital = 15,00,000 − 5,00,000 = ₹ 10,00,000
Working Capital Turnover Ratio = `(15,00,000)/(10,00,000)` = 1.5 times
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संबंधित प्रश्न
Compute Working Capital Turnover Ratio using the following information.
| Particulars | Rs |
| Cash Sales | 1,30,00 |
| Credit Sales | 3,80,000 |
| Sales Returns | 10,000 |
| Liquid Assets | 1,40,000 |
| Current Liabilities | 1,05,000 |
| Inventory | 90,000 |
From the following information calculate the amount of subscription outstanding for the year 2008-09.
A Club has 200 members each paying an annual subscription of Rs 1,000. The Receipts and Payments account for the year showed a sum of Rs 2,05,000 received as subscription.
The following additional information is provided:
|
Particulars |
Amount Rs |
|
Subscription outstanding on 31st March 2008 |
40,000 |
|
Subscription received in advance on 31st March 2009 |
30,000 |
|
Subscription received in advance on 31st March 2008 |
12,000 |
Read the following hypothetical extract of ABC Ltd. and answer the question that follows:
The following information is given:
| Trade Receivables Turnover Ratio | 4 times |
| Current Liabilities | ₹ 5,000 |
| Average Debtors | ₹ 1,80,000 |
| Working Capital Turnover Ratio | 8 times |
| Cash Revenue from Operations | 25% of Revenue from Operations |
| Gross Profit Ratio | `33 1/3%` |
What is the working Capital?
The current assets of X Ltd. are ₹ 2,00,000 and its current liabilities are ₹ 1,50,000. If its working capital turnover ratio is 6 times, its revenue from operations will be ______.
