[CBSE] Q. 162,163,164,165 Solution of Accounting Ratios TS Grewal Class 12 (2026-27)

Solution of Question 162, 163, 164, 165 Accounting Ratios of TS Grewal Book 2026-27 session CBSE Board

Q. 162. 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.

[Ans.: Net Profit Ratio = 16.04%.]

Solution:-

Q. 163. Revenue from Operations ₹ 4,00,000; Gross Profit Ratio 25%; Operating Ratio 90%,

Non-operating Expenses ₹ 2,00; Non-operating Income ₹ 22,000. Calculate Net Profit Ratio.

[Ans.: Net Profit Ratio = 15%.]

Solution:-

Q. 164. Net Profit before Interest and Tax ₹ 2,50,000; Capital Employed ₹ 10,00,000. Calculate Return on Investment.

[Ans.: Return on Investment = 25%.]

Solution:-

Q. 165. 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.

[Ans.: Return on Investment = 20%.]

Solution:-