What is Net profit - Explanation with Examples - In Hindi

शुद्ध लाभ (Net Profit) राजस्व का वह हिस्सा है जो कुल राजस्व से कुल लागत / व्यय में कटौती या सकल लाभ से अप्रत्यक्ष लागत / व्यय के बाद छोड़ दिया जाता है। अप्रत्यक्ष खर्च / लागत में प्रशासनिक खर्च, बिक्री और वितरण, वित्तपोषण लागत और कराधान पर होने वाली सभी लागत शामिल हैं। इसे ब्याज और कराधान के बाद कमाई के रूप में भी जाना जाता है (EAIT)|

शुद्ध लाभ का सूत्र (The Formula of Net Profit): -

"Net Profit = Gross Profit + Indirect Incomes - Indirect Expense/cost" 

उदाहरण 1 (Example 1): - 

The Gross Profit of the year is Rs 18,5000 and  Further Mr. X paid a salary to his employees 2,500/-, shop rent 1,000, and Shop lighting 200. Now calculate the Net Profit earned by Mr. X.

उपाय (Solution): -

Net Profit = Gross Profit + Indirect Income - Indirect Cost/ Expenses

We already got Gross Profit in the question = 18,500/-

SO,  18500 - 2500 -1000 - 200

N.P. = 14,800/-

उदाहरण 2 (Example 2): - 

Gross Profit of the year is Rs. 5,00,000, Further Mr. Y paid a salary to his employees 92,500/-, Electricity charges Rs. 25,000 and Depreciation of Building Rs 50,000. In addition to that, he has received the Rent from the Tenant for the let-out building Rs. 50,0000. Mr. Now calculates the N.P. earned by Mr. Y.

उपाय (Solution): -

N.P = Gross Profit + Indirect Income - Indirect Cost/ Expenses

We already got Gross Profit in the question = 5,00,000/-

SO,  Total of Indirect Income =  50,000/-

Total of Indirect Expenses/cost =  92,500 + 25,000 + 50,000

                                                          = 1,67,500/-

N.P. = 5,00,000 + 50,000 - 1,67,500

N.P. = 3,82,500/-

उदाहरण 3 (Example 3): - 

Gross Profit of the year is Rs. 2,00,000, Further Mr. Z paid a salary to his employees 80,000/-, Freight on Sales of goods Rs. 5,000, Depreciation of all assets Rs 20,000, Interest on loan Rs 10,000 and Taxes Rs 15,000. In addition to that, he has received the Rent from the Tenant for the let-out building Rs. 25,000. Mr. Now calculates the N.P. (EAIT) earned by Mr. Z.

उपाय (Solution): -

N.P = Gross Profit + Indirect Income - Indirect Cost/ Expenses

We already got Gross Profit in the question = 2,00,000/-

SO,  Total of Indirect Income =  25,000/-

Total of Indirect Expenses/cost =  80,000 + 5,000 + 20,000 + 10,000 + 15,000

                                                          = 1,30,000/-

N.P. = 2,00,000 + 25,000 - 1,30,000

N.P. = 95,000/-

Check out the Difference between Gross and Net Profit.

https://tutorstips.com/difference-between-gross-profit-and-net-profit/

आप निम्नलिखित विषयों को भी पढ़ सकते हैं: -

• Assets – Meaning, Definition, Types, and Examples
• Liabilities – Meaning, Types, and Examples
• What is Capital – Meaning and Example

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