[CBSE] Q. 154,155,156,157 Solution of Accounting Ratios TS Grewal Class 12 (2026-27)
Solution of Question 154, 155, 156, 157 Accounting Ratios of TS Grewal Book 2026-27 session CBSE Board
Q. 154. Calculate Operating Profit Ratio from the following Information:
| Opening Inventory | ₹ 1,00,000 |
| Purchases | ₹ 10,00,000 |
| Revenue from Operations, i.e., Net Sales | ₹ 14,70,000 |
| Administrative and Selling Expenses | ₹ 1,70,000 |
| Closing Inventory | ₹ 1,50,000 |
| Loss by fire | ₹ 20,000 |
| Dividend Received | ₹ 30,000 |
[Ans.: Operating Profit Ratio = 23.81%.]
Solution:-

Q. 155. Revenue from Operation ₹ 9,00,000; Gross Profit 25% on Cost; Operating Expenses ₹ 45,000. Calculate Operating Profit Ratio.
[Ans.: Operating Profit Ratio = 15%.]
Solution:-

Q. 156. Operating Cost ₹ 3,40,000; Gross Profit Ratio 20%; Operating Expenses ₹ 20,000. Calculate Operating Profit Ratio.
[Ans.: Operating Profit Ratio = 15%.]
Solution:-


Q. 157. What will be the Operating Profit Ratio, if Operating Ratio is 82.59%.
[Ans.: Operating Profit Ratio = 17.41%.]
Solution:-

