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प्रश्न
From the following information calculate:
(i) Gross Profit Ratio (ii) Inventory Turnover Ratio (iii) Current Ratio (iv) Liquid Ratio (v) Net Profit Ratio (vi) Working capital Ratio:
|
|
Rs |
|
Revenue from Operations |
25,20,000 |
|
Net Profit |
3,60,000 |
|
Cast of Revenue from Operations |
19,20,000 |
|
Long-term Debts |
9,00,000 |
|
Trade Payables |
2,00,000 |
|
Average Inventory |
8,00,000 |
|
Current Assets |
7,60,000 |
|
Fixed Assets |
14,40,000 |
|
Current Liabilities |
6,00,000 |
|
Net Profit before Interest and Tax |
8,00,000 |
उत्तर
(i) `"Gross Profit Ratio" = "Gross profit"/"Net Revenue from Operations"xx" 100`
`"Gross Profit " = "Net Revenue From Operations" - "Cost of revenue From Operatons"`
= `25,20,000 - 19,20,000`
= `6,00,000`
`"Gross Profit Ratio" = "6,00,000"/"25,20,000"xx" = 23.81`
(ii) `"Inventory Turnover Ratio" = "Cost of Revenue from Opearions"/"Average Inventory"`
=`"19,20,000"/"8,00,000"`
= `2.4 "times"`
(iii) `"Current Ratio " = "Current Assets"/"Current Liablities"`
`"Current Assets" = "Liquid assets" + "Inventory"`
= `7,60,000 + 8,00,000`
= `15,60,000`
`"Current Ratio" = "15,60,000"/"6,00,000" = 2.6/1 = 2.6 ; 1`
(iv) `"Liquid Ratio" = "Liquid Assets"/" Current Liablities"`
= `"7,60,000"/"6,00,000"`
= `1.27/1`
= `1.27 : 1`
(v) `"Net Profit Ratio" = "Net Profit"/"Net Revenue From operations"xx" 100`
= `"3,60,000"/"25,20,000"xx" 100`
= `14.28%`
(vi) `"Working capital ratio" = "Revenue from operations"/"working capital"`
`"working capital" = "current assets" - "current liablities"`
= `15,60,000 - 6,00,000`
= `9,60,000`
`"Working capital ratio" = "25,20,000"/"9,60,000"`
= `2.625"times"`
Note: There is a misprint in the question given in the textbook. The figure of Rs '760,000' represents the value of 'Liquid Assets' and not 'Current Assets'. The above solution has been worked out accordingly and the answer given as per the textbook is same as per the above solution.
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संबंधित प्रश्न
Calculate Inventory Turnover Ratio from the data given below:
|
|
Rs |
|
Inventory in the beginning of the year |
10,000 |
|
Inventory at the end of the year |
5,000 |
|
Carriage |
2,500 |
|
Revenue from Operations |
50,000 |
|
Purchases |
25,000 |
Working Capital is ₹ 9,00,000; Trade payables ₹ 90,000; and Other Current Liabilities are ₹ 2,10,000. Circulate Current Ratio.
Working Capital ₹ 1,80,000; Total Debts ₹ 3,90,000; Long-Term Debts ₹ 3,00,000.
Calculate Current Ratio.
Current Assets ₹ 3,00,000; Inventories ₹ 60,000; Working Capital ₹ 2,52,000.
Calculate Quick Ratio.
Capital Employed ₹10,00,000; Fixed Assets ₹7,00,000; Current Liablities ₹1,00,000. There are no Long-term Investments. Calculate Current Ratio.
From the following Balance Sheet of ABC Ltd. as at 31st March, 2019, Calculate Debt to Equity Ratio:
|
Particulars |
₹ |
|
| I. EQUITY AND LIABILITIES | ||
|
1. Shareholder's Funds |
||
|
(a) Share Capital: |
||
|
(i) Equity Share Capital |
5,00,000 |
|
|
(ii) 10% Preference Share Capital |
5,00,000 |
10,00,000 |
|
(b) Reserves and Surplus |
2,40,000 |
|
|
2. Non-Current Liabilities |
||
|
Long-term Borrowings (Debentures) |
2,50,000 |
|
|
3. Current Liabilities : |
||
|
(a) Trade Payables |
4,30,000 |
|
|
(b) Other Current Liabilities |
20,000 |
|
|
(c) Short-term Provisions: Provision for Tax |
3,00,000 |
|
|
Total |
22,40,000 |
|
| II. ASSETS | ||
|
1. Non-Current Assets |
||
|
Fixed Assets: |
||
|
(i) Tangible Assets |
6,40,000 |
|
|
(ii) Intangible Assets |
1,00,000 |
|
|
2. Current Assets |
||
|
(a) Inventories |
7,50,000 |
|
|
(b) Trade Receivables |
6,40,000 |
|
|
(c) Cash and Cash Equivalents |
1,10,000 |
|
|
Total |
22,40,000 |
|
From the following information, calculate Total Assets to Debt Ratio:
| ₹ | ₹ | |||
| Fixed Assets (Gross) | 6,00,000 | Accumulated Depreciation | 1,00,000 | |
| Non-current Investments | 10,000 | Long-term Loans and Advances | 40,000 | |
| Current Assets | 2,50,000 | Current Liabilities | 2,00,000 | |
| Long-term Borrowings | 3,00,000 | Long-term Provisions | 1,00,000 |
From the following infromation, calculate Proprietary Ratio:
|
|
₹ |
| Equity Share Capital | 3,00,000 |
| Preference Share Capital | 1,50,000 |
| Reserves and Surplus | 75,000 |
| Debentures | 1,80,000 |
|
Trade Payables |
45,000 |
|
|
7,50,000 |
|
Fixed Assets |
3,75,000 |
| Short-term Inverstments | 2,25,000 |
|
Other Current Assets |
1,50,000 |
|
|
7,50,000 |
Inventory Turnover Ratio 5 times; Cost of Revenue from Operations (Cost of Goods Sold) ₹ 18,90,000. Calculate Opening Inventory and Closing Inventory if Inventory at the end is 2.5 times more than that in the beginning.
₹ 1,75,000 is the Credit Revenue from Operations, i.e., Net Credit Sales of an enterprise. If Trade Receivables Turnover Ratio is 8 times, calculate Trade Receivables in the Beginning and at the end of the year. Trade Receivables at the end is ₹ 7,000 more than that in the beginning.
Cash Revenue from Operations (Cash Sales) ₹ 2,00,000, Cost of Revenue from Operations or Cost of Goods Solds ₹ 3,50,000; Gross Profit ₹ 1,50,000; Trade Receivables Turnover Ratio 3 Times. Calculate Opening and Closing Trade Receivables in each of the following alternative cases:
Case 1: If Closing Trade Receivables were ₹ 1,00,000 in excess of Opening Trade Receivalbes.
Case 2: If trade Receivables at the end were 3 times than in the beginning.
Case 3: If trade Receivables at the end were 3 times more than that of in the beginning.
From the following information, calculate Gross Profit Ratio:
| ₹ | ₹ | |||
| Credit Sales | 5,00,000 | Decrease in Inventory | 10,000 | |
| Purchases | 3,00,000 | Returns Outward | 10,000 | |
| Carriage Inwards | 10,000 | Wages | 50,000 | |
| Rate of Credit Sale to Cash Sale | 4:1 |
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 |
From the following, calculate (a) Debt to Equity Ratio; (b) Total Assets to Debt Ratio; and (c) Proprietary Ratio:
| Equity Share Capital | ₹ 75,000 | Debentures | ₹ 75,000 | |
| Preference Share Capital | ₹ 25,000 | Trade Payable | ₹ 40,000 | |
| General Reserve | ₹ 45,000 | Outstanding Expenses | ₹ 10,000 | |
| Balance in Statement of Profit and Loss | ₹ 30,000 |
Calculate 'Total Assets to Debt ratio' from the following information:
| ₹ | |
| Equity Share Capital | 4,00,000 |
| Long Term Borrowings | 1,80,000 |
| Surplus i.e. Balance in statement of Profit and Loss | 1,00,000 |
| General Reserve | 70,000 |
| Current Liabilities | 30,000 |
| Long Term Provisions | 1,20,000 |
Items excluded in liquid assets are:
Quick Ratio can be calculated as ______?
Calculate Debt Equity Ratio, from the following information:-
Total external liabilities Rs. 5,00,000, Balance Sheet Total Rs. 10,10,000 Current liabilities Rs. l,00,000 Fictitious Assets Rs. 10,000.
The primary concern of creditors when assessing the strength of a firm is the firm's ______
How much amount will be added while computing Net Profit before Tax?
| 01.04.2020 | 31.03.2021 | |
| Provision for Tax | ₹ 54,000 | ₹ 72,900 |
Tax paid during the year ended 31st March 2021 is ₹ 64,800.
