[DK Goel] Q. 209,210,211,212 Accounting Ratios Solutions Class 12 CBSE (2026-27)

the solutions of Question number 209, 210, 211, 212 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)

Q. 209. Calculate Operating Profit Ratio and Operating Ratio from the following:-

Net Revenue from Operations ₹ 3,00,000; Gross Profit ₹ 1,20,000; Operating Expenses ₹ 45,000.

[Ans. Operating Profit Ratio 25%; Operating Ratio 75%.]

Solution:-

Q. 210. Calculate Operating Profit Ratio if Operating Ratio is 78%.

[Ans. 22%.]

Solution:-

As per Question

Operating Profit Ratio + Operating Ratio = 100%

Operating Profit Ratio + 78% = 100%

Operating Profit Ratio = 100% – 78%

Operating Profit Ratio = 22%

Q. 211. From the following information, calculate Inventory Turnover Ratio, Operating Ratio and Working Capital Turnover Ratio:-

	₹
Opening Inventory	56,000
Closing Inventory	44,000
Purchases	92,000
Revenue from Operations	1,80,000
Revenue from Operations Returns	20,000
Carriage Inwards	8,000
Office Expenses	8,000
Selling & Distribution Expenses	4,000
Non-Current Assets	70,000
Current Assets	60,000
Current Liabilities	20,000

[Ans. Inventory Turnover Ratio 2.24 times; Operating Ratio 77.5%; Working Capital Turnover Ratio 4 Times.]

Solution:-

Q. 212. From the following data, calculate:-

(i) Gross Profit Ratio,
(ii) Net Profit Ratio
(iii) Working Capital Turnover Ratio,
(iv) Debt-Equity Ratio,
(v) Proprietary Ratio.

Revenue from Operations	30,00,000
Cost of Revenue from Operations	20,00,000
Net Profit	3,00,000
Non-Current Assets	6,50,000
Current Assets	6,00,000
Current Liabilities	2,00,000
Paid-up Share Capital	5,00,000
Debentures	2,50,000

[Ans. G.P Ratio 33 and 1/3%; N.P Ratio 10%; Working Capital Turnover Ratio 7.5 Times; Debt-Equity Ratio .31 : 1; Proprietary Ratio = 64%.]

Solution:-