Question

6. निम्न समंकों से शुद्ध लाभ अनुपात की गणना कीजिए :
(a) Sales ₹ 6,00,000; Net profit ₹ 84,000
(b) Sales ₹ 8,00,000; Profit before Tax ₹ 1,60,000%;
Income tax 50%
[उत्तर : (a) 14%, (b) 10%,]​

Answer 1

Answer:

(a). Net Profit Ratio = 14 %

(b). Net Profit Ratio = 10 %

Explanation:

★ Calculate the Net Profit Ratio :

(a).

Sales ₹ 6,00,000

Net profit ₹ 84,000

Net Profit Ratio = Net Profit / Net Sales × 100

$\longrightarrow$$\sf{\dfrac{Net \: Profit}{ Net \: Sales} \times 100}$

$\longrightarrow$ $\sf{\dfrac{84,000}{6,00,000} \times 100}$

$\longrightarrow$ 14 %

Net Profit Ratio = 14 %

____________________________

(b).

Sales = ₹ 8,00,000

Profit before Tax = ₹ 1,60,000

Income tax = 50 %

Net Profit Ratio = Net Profit After Tax / Net Sales × 100

Net Profit After Tax :

Profit before Tax = ₹ 1,60,000

Income tax = 50 %

$\longrightarrow$ 1,60,000 - (50 / 100 × 1,60,000)

$\longrightarrow$ 1,60,000 - 80,000

$\longrightarrow$ 80,000

Net Profit After Tax = ₹ 80,000

Sales ₹ 8,00,000

$\longrightarrow$$\sf{\dfrac{Net \: Profit \: After \: Tax}{Net \: Sales} \times 100}$

$\longrightarrow$ $\sf{ \dfrac{80,000}{8,00,000} \times 100}$

$\longrightarrow$ 10 %

Net Profit Ratio = 10 %

Therefore,

(a). Net Profit Ratio = 14 %

(b). Net Profit Ratio = 10 %