[DK Goel] Q. 165,166,167,168 Accounting Ratios Solutions Class 12 CBSE (2026-27)

the solutions of Question number 165, 166, 167, 168 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)

Q. 165. From the following details calculate Interest Coverage Ratio:

Net Profit after Tax – ₹ 7,00,000

6% Debentures of ₹ 20,00,000

Tax Rate 30%

[Ans. 9.33 times.]

Solution:-

Q. 166. From the following details, calculate Inventory Turnover Ratio:

	₹
Annual Revenue from Operations	2,00,000
Gross Profit Rate	25% on revenue from operations
Inventory: Opening Closing	38,500 41,500

[Ans. Inventory Turnover Ratio 3.75 Times.]

Solution:-

Hint:-

Gross Profit = ₹ 2,00,000 x 25/100

Q. 167. From the following details, Calculate Inventory Turnover Ratio:-

	₹
Annual Revenue from Operations	2,00,000
Gross Profit Rate	25% on Cost
Inventory: Opening Closing	38,500 41,500

[Ans. Inventory Turnover Ratio 4 Times.]

Solution:-

Hint:

Gross Profit = ₹ 2,00,000 x 25/125

Q. 168. Opening Inventory ₹ 19,000; Closing Inventory ₹ 21,000; Revenue from Operations ₹ 2,00,000; Gross Profit Ratio 25%. Calculate Inventory Turnover Ratio.

[Ans. 7.5 Times.]

Solution:-