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तामिळनाडू बोर्ड ऑफ सेकेंडरी एज्युकेशनएचएससी वाणिज्य इयत्ता १२

Following is the extract of balance sheet of Abdul Ltd., as on 31st March, 2019: Net profit before interest and tax for the year was ₹ 60,000. Calculate the return on capital employed for the year. - Accountancy

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प्रश्न

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.

बेरीज

उत्तर

Return on Investment

`= "Net profit before interest and tax"/"Capital employed" xx 100`

Capital employed = Shareholders funds + Non-Current liabilities

Shareholders fund = Share capital + Reserve and Surplus

= 2,00,000 + 50,000

= Rs. 2,50,000

Non-Current liability = Rs. 1,50,000

Capital employed = 2,50,000 + 1,50,000

= Rs. 4,00,000

Return on Investment = `60000/400000 xx 100` = 15%

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पाठ 9: Ratio Analysis - Exercises [पृष्ठ ३२६]

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पाठ 9 Ratio Analysis
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