Question

From the following information, interpret the

result of operations of Manufacturing concern

using trend percentages with 2012 as base year.

For the year ended

Particulars 2012 (Rs) 2013 (Rs) 2014 (Rs) 2015 (Rs)

Sales (Net) 2,00,000 1,90,000 2,40,000 2,60,000

Less :

Cost of

goods sold 1,20,000 1,17,800 1,39,200 1,46,000

Gross

profit 80,000 72,200 1,00,800 1,14,400

Less: operating

expenses 20,000 19,400 22,000 24,000

Net operating

profit 60,000 52,800 78,800 90,400​

Answer 1

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