# 12th | Volume 3 | Chapter:4 | Question No. 136 to 140 | Accounting Ratio | Ts grewal Accounts Solution 2022-2023

#### Question 136:

Revenue from Operations, i.e., Net Sales  ` 8,20,000; Return  ` 10,000; Cost of Revenue from Operations (Cost of Goods Sold)  ` 5,20,000; Operating Expenses  ` 2,09,000; Interest on Debentures  ` 40,500; Gain (Profit) on Sale of a Fixed Asset  ` 81,000. Calculate Net Profit Ratio.

Net Sales=  ` 8,20,000

Gross Profit = Net Sales - Cost of Goods Sold

= 8,20,000 - 5,20,000

=  ` 3,00,000

Net Profit = Gross Profit - Operating Expenses - Interest on Debentures + Profit on Sale of Fixed Asset

= 3,00,000 - 2,09,000 - 40,500 + 81,000

= ` 1,31,500

Net Profit Ratio=Net Profit/Net Sales×100

=1,31,500/8,20,000×100

=16.04%

#### Question 137:

Revenue from Operations  `4,00,000; Gross Profit Ratio 25%; Operating Ratio 90%. Non-operating Expenses  `2,000; Non-operating Income  `22,000. Calculate Net Profit Ratio.

Net Profit=Operating Profit + Non Operating Incomes-Non Operating Expenses

=40,000+22,000- 2,000= ` 60,000

Operating Profit Ratio=100−Operating Ratio

=100-90

=10%

Operating Profit=4,00,000×10%

= ` 40,000

Net Profit Ratio=Net Profit/Revenue from operations×100

=60,000/4,00,000×100

=15%

#### Question 138:

Net Profit before Interest and Tax  `2,50,000; Capital Employed  `10,00,000. Calculate Return on Investment.

Net Profit before Interest and Tax = 2,50,000

Capital Employed = 10,00,000

Return on Investment = Net profit  Before Interest and Tax ×100/ Capital Employed

= 2,50,000×100/10,00,000

= 25%

#### Question 139:

Net Profit before Interest and Tax  `6,00,000; Net Fixed Assets  `20,00,000; Net Working Capital  `10,00,000; Current Assets  `11,00,000. Calculate Return on Investment.

Net Profit before Interest and Tax = 6,00,000

Capital Employed = Net Fixed Assets + Net Working Capital

= 20,00,000 + 10,00,000 = 30,00,000

Return on Investment = Net profit  Before Interest and Tax ×100/ Capital Employed

= 6,00,000×100/30,00,000

= 20%

#### Question 140:

Net Profit before Interest and Tax  `4,00,000; 15% Long-term Debt  `8,00,000; Shareholders' Funds  `4,00,000. Calculate Return on Investment.

Net Profit before Interest and Tax = 4,00,000

Capital Employed = 15% long-term Debt + Shareholders’ Funds

= 8,00,000 + 4,00,000 = 12,00,000

Return on Investment = Net profit  Before Interest and Tax ×100/ Capital Employed

= 4,00,000×100/12,00,000

= 33.33%