
Question No 51 Chapter 7 – UNIMAX Class 12 Part 2 – 2021
51. From the information, calculate Net profit ratio Anant Ltd. For two years ending Dec. 31,2021 and 2022 both on profit before tax and on profit after tax.
| Particulars | 2021 | 2021 |
| Total revenue from operation | 5,00,000 | 6,80,000 |
| Sales returns | 5,000 | 8,000 |
| Net profit after tax | 1,60,000 | 1,80,000 |
| Tax provision | 20,000 | 25,000 |
| Net profit ration after tax 2021 | = | 1,60,000 | x | 100 | = | 32.32% |
| 4,95,000 |
| Net profit ratio after tax 2022 | = | 1,80,000 | x | 100 | = | 26.78% |
| 6,72,000 |
| Net profit ratio before tax 2021 | = | 1,80,000 | x | 100 | = | 36.36% |
| 4,95,000 |
| Net profit ratio before tax 2022 | = | 2,05,000 | x | 100 | = | 30.50% |
| 6,72,000 |
Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
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