[DK Goel] Q. 217,218,219,220 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 217, 218, 219, 220 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 217. Net Profit after Interest and Tax ₹ 51,000; Shareholder’s Funds ₹ 3,00,000; 15% Long-Term Debt ₹ 1,00,000. Tax Paid ₹ 34,000. Calculate Return on Investment.
[Ans. 25%.]
Solution:-
Note: It is assumed that Shareholder’s Funds include current year’s profits.
Hint:- Net Profit before Interest and Tax = ₹ 51,000 + ₹ 34,000 + ₹ 15,000 = ₹ 1,00,000.
Q. 218. Net Profit after Interest and Tax ₹ 30,000; Non-Current Assets ₹ 3,80,000; Current Assets ₹ 1,70,000; Current Liabilities ₹ 50,000; 10% Long-Term Debt ₹ 2,00,000. Tax Paid ₹ 30,000. Calculate Return on Investment.
[Ans. 16%.]
Solution:-
Hint:- Net Profit before Interest and Tax $ 80,000; Capital Employed ₹ 5,00,000.
Q. 219. Net Profit before Interest and Tax ₹ 80,000; Equity Share Capital (12,000 shares of ₹ 10 each) ₹ 1,20,000; 10% Preference Share Capital ₹ 50,000; 12% Debentures ₹ 1,00,000; Reserves and Surplus ₹ 1,30,000; Tax Rate 50%. Calculate Return on Investment.
[Ans. R.O.I 20%.]
Solution:-
Note : It is assumed that Reserves and Surplus include the Current Year’s Profit.
Q. 220. Net Profit after Interest and Tax ₹ 44,000; Equity Share Capital (20,000 Shares of ₹ 10 each) ₹ 2,00,000; 12% Preference Share Capital ₹ 40,000; 15% Debentures ₹ 80,000; Reserves and Surplus ₹ 80,000; Tax Paid ₹ 44,000. Calculate Return on Investment.
[Ans. R.O.I 25%.]
Solution:-
Note:- It is assumed that Reserves and Surplus include the current year’s profit.
Hints:- Net Profit before Interest and Tax ₹ 1,00,000. Capital Employed ₹ 4,00,000.
