# Question 57 Chapter 7 -Unimax Publication Class 12 Part 2 – 2021

Question No -57 Chapter no - 7 Unimax Class - 12 Part -II

Question 57 Chapter 7 – Unimax Publication Class 12 Part 2 – 2021

57. From the following figures calculate (1) Gross profit ratio, (2) Net profit ratio, (3) working capital turnover ratio, (4) Debt-equity ratio:

 Particulars (₹) Net sales 30,00,000 Cost of goods sold 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

## The solution of Question 57 Chapter 7 – Unimax Publication Class 12 Part 2-2021 : –

 (i) G.P = Net sales – C.O.G.S = 30,00,000 – 20,00,000 = 10,00,000
 G.P. Ratio = G.P. X 100 Net Sales
 = 10,00,000 X 100 30,00,000 = 33.33% Ans.
 (ii)N.P. Ratio = Net Profit X 100 Net sales
 = 3,00,000 X 100 30,00,000 = 10 % Ans.
 (iii) working capital = current assets – current liabilities = 6,00,000 – 2,00,000 = 4,00,000
 = 30,00,000 4,00,000 = 7.5 times Ans.

 (iv) Debt – Equity Ratio = long term debts shareholder’ s funds
 = 2,50,000 5,00,000+3,00,000
 = 2,50,000 8,00,000 = 0.3125 : 1 Ans.

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