[CBSE] Q. 178,179,180,181 Solution of Accounting Ratios TS Grewal Class 12 (2026-27)

Solution of Question 178, 179, 180, 181 Accounting Ratios of TS Grewal Book 2026-27 session CBSE Board

Q. 178. From the following information obtained from the books of Kamal Ltd., calculate (i) Gross Profit Ratio and (iii) Net Profit Ratio:

[Ans.: (i) Gross Profit Ratio = 45.20%; (ii) Net Profit Ratio = 33.20%.]

Solution:-

Q. 179. From the following information, Calculate: (i) Return on Investment Ratio. (ii) Net Assets Turnover Ratio.

Particulars	₹
Net Profit after Interest and Tax	2,40,000
Tax	1,60,000
Net Fixed Assets: Property, Plant and Equipment, and Intangible Assets	10,00,000
Non-Current Investments (Non-Trade)	1,00,000
Equity Share capital (Face Value ₹ 10 per share)	5,00,000
15% Preference Share Capital	1,00,000
Reserves and Surplus (including surplus of the year udner consideration)	2,00,000
10% Debentures	4,00,000
Revenue from Operations	24,00,000

[Ans.: (i) Return on Investment (ROI) = 36.67%; (ii) Net Assets of Capital Employed Turnover Ratio = 2 Times.]

Solution:-

Q. 180. Calculate following ratios on the basis of the following information:

(i) Gross Profit Ratio; (ii) Current Ratio; (iii) Acid Test Ratio; and (iv) Inventory Turnover Ratio.

[Ans.: (i) Gross Profit Ratio = 50%; (ii) Current Ratio = 1.5 : 1; (iii) Liquid Ratio = 1.125 : 1; and (iv) Inventory Turnover Ratio = 3.33 Times.]

Solution:-

Q. 181. Calculate following ratios on the basis of the given information:

(i) Current Ratio;

(ii) Acid Test Ratio;

(iii) Operating Ratio; and

(iv) Gross Profit Ratio.

Current Assets	₹ 3,50,000
Current Liabilities	₹ 1,75,000
Inventory	₹ 1,50,000
Revenue from Operations (Sales)	₹ 6,00,000
Operating Expenses	₹ 2,00,000
Cost of Revenue from Operations	₹ 3,00,000

[Ans.: (i) Current Ratio = 2 : 1, (ii) Acid Test Ratio = 1.14 : 1, (iii) Operating Ratio = 83.33%; (iv) Gross Profit Ratio = 50%.]

Solution:-