Question 71 Chapter 4 of +2-B - USHA Publication 12 Class

Question 71 Chapter 4 of +2-B

IV. Profitability Ratios

71. (GP Ratio & Operating Ratio) Opening Inventory ₹ 80,000 ; Purchases ₹ 4,30,900 ; Direct expenses ₹ 4,000 ; Closing Inventory ₹ 1,60,000 ; Administrative expenses ₹ 21,100 ; Selling and distribution expenses ₹ 40,000 ; Sales (Revenue from Operation) ₹ 10,00,000 Calculate.
(a) Gross profit ratio
(b) Operating ratio

The solution of Question 71 Chapter 4 of +2-B: –

(1) Gross Profit Ratio	=	₹ 6,45,100	X	₹ 2,00,000
		₹ 10,00,000
	=	64.51%

(2) Net Profit Ratio	=	₹ 4,16,000	X	8,00,000
		₹ 10,00,000
	=	41.6%

Gross Profit	=	Net Sales + Closing stock – (opening stock + net purchases + Direct Expenses)
	=	₹ (10,00,000 + 1,60,000) – ( 80,000 + 4,30,900 + 4,000)
	=	₹ 6,45,100
Cost of goods sold	=	Sales – Gross Profit
	=	₹ 10,00,000 – ₹ 6,45,100
	=	₹ 3,54,900
Operating Cost	=	Cost of goods sold + Operating Expenses
	=	₹ 3,54,900 + ₹ 61,100
	=	₹ 4,16,000

End of Solution

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