Question 109 Chapter 4 of +2-B - USHA Publication 12 Class

Question 109 Chapter 4 of +2-B

Miscellaneous (Analytical Questions)

109. (GP Ratio/NP Ratio/WC T/O Ratio/Debt Equity Ratio) Following figures have been extracted from the books of Elite Electricals :

	₹
Net sales (Revenue from Operation)	30,00,000
Cost of goods sold (i.e. Cost of Revenue from Operation)	20,00,000
Net profit	3,00,000
Current assets	6,00,000
Current liabilities	2,00,000
Paid-up share capital	5,00,000
Debentures	2,50,000

Compute any two ratios based on above figures :
(i) Gross profit ratio ; (ii) Net profit ratio ; (iii) Working capital turnover ratio; (iv) Debt equity ratio.

The solution of Question 109 Chapter 4 of +2-B: –

(i) Gross Profit Ratio	=	Gross Profit	X	100
		Net Sales

	=	₹ 10,00,000	X	100
		₹ 30,00,000
	=	33.33%

(ii) Net Profit Ratio	=	Net Profit	X	100
		Net Sales

	=	₹ 3,00,000	X	100
		₹ 30,00,000
	=	10%

(iii) Working Capital Turnover Ratio	=	Net Sales
(iii) Working Capital Turnover Ratio	=	Net Working Capital

	=	₹ 30,00,000
	=	₹ 4,00,000
	=	7.5 times

(iv) Debt Equity Ratio	=	Debt
(iv) Debt Equity Ratio	=	Equity

	=	₹ 2,50,000
	=	₹ 8,00,000
	=	2.5: 8

Working Notes :

Gross Profit	=	Sales – Cost of goods sold
	=	₹ 30,00,000 – ₹ 20,00,000
	=	₹ 10,00,000
Working Capital	=	Current Assets – Current Liabilities
	=	₹ 6,00,000 – ₹ 2,00,000
	=	₹ 4,00,000
Shareholders’ Funds or Equity	=	Equity Share Capital + Net Profit
	=	₹ 5,00,000 + ₹ 3,00,000
	=	₹ 8,00,000

End of Solution

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