[DK Goel] Q. 125,126,127,128 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 125, 126, 127, 128 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 125. Calculate ‘Return on Capital Employed’ from the following details:-
Gross Profit ₹ 2,70,000; Administration Expenses ₹ 60,000; Selling Expenses ₹ 30,000; 12% Long-term Debts ₹ 2,00,000; Tax Rate 40%; Non-Current Assets ₹ 6,00,000; Current Assets ₹ 2,00,000; and Current Liabilities ₹ 50,000.
[Ans. R.O.I. 24%.]
Solution:-
Q. 126. Calculate Return on Investment from the following:-
| ₹ | |
| Non-Current Assets | 2,00,000 |
| Current Assets | 1,50,000 |
| Current Liabilities | 50,000 |
| Opening Inventory | 40,000 |
| Closing Inventory | 60,000 |
| Purchases | 6,00,000 |
| Carriage Inwards | 15,000 |
| Revenue from Operations | 7,00,000 |
| Office Expenses | 30,000 |
| Interest on Debentures | 12,000 |
| Tax | 7,000 |
[Ans. R.O.I 25%.]
Solution:-
Hint:- Profit before interest and tax = ₹ 75,000.
Q. 127. Calculate Return on Investment from the following details:-
| ₹ | |
| Equity Share Capital | 5,00,000 |
| 12% Preference Share Capital | 1,00,000 |
| Reserves | 1,44,000 |
| 15% Loans | 2,40,000 |
| 10% Debentures | 1,20,000 |
| Current Liabilities | 75,000 |
| Net Profit (after Interest and Income Tax) | 96,000 |
| Rate of Income Tax | 50% |
[Ans. R.O.I 20%.]
Solution:-
Q. 128. A Company has a loan of ₹ 30,00,000 as part of its capital employed. Interest payable on the loan is 12% and the R.O.I. of the company is 25%. The rate of income tax is 40%. What is the gain to shareholders due to the loan raised by the company?
[Ans. Net gain to shareholders ₹ 2,34,000.]
Solution:-
