[ISC] Q. 129,130,131,132 Ratio Analysis TS Grewal Solution Class 12 (2026-27)
Solution of Question number 129, 130, 131, 132 of the Ratio Analysis of TS Grewal Book 2026-27 session ISC Board?
Q. 129. Net Profit after Interest but before Tax: ₹ 1,40,000; 15% Long-term Debts: ₹ 4,00,000; Shareholder’s Funds: ₹ 2,40,000; Tax Rate: 50%. Calculate Return on Investment.
Solution:-
Q. 130. Net Profit after interest and tax ₹ 6,00,000; 10% Debentures ₹ 10,00,000; Tax @ 40%; Capital Employed ₹ 80,00,000.
Solution:-
Q. 131. On the basis of the following information, calculate any two ratios:
(a) Operating Ratio;
(b) Inventory (Stock) Turnover Ratio;
(c) Proprietary Ratio.
Information:
| ₹ | ₹ | ||
| Cash Sales | ₹ 10,00,000 | Closing Inventory ₹ 20,000 more than Opening Inventory | |
| Credit Sales | 120% of Cash Sales | Current Assets | 3,00,000 |
| Operating Expenses | 10% of Total Sales | Current Liabilities | 2,00,000 |
| Rate of Gross Profit | 40% | Share Capital | 6,00,000 |
| Opening Inventory | 1,50,000 | Fixed Assets | 5,00,000 |
Solution:-
Q. 132. Answer any three of the following questions:
(i) From the particulars of Greg Grocery Ltd., calculate:
(a) The value of Property, Plant and Equipment and Intangible Assets of the company.
(b) The amount of Current Liabilities:
| Particulars | ₹ |
| Share Capital | 15,00,000 |
| Reserves & Surplus | 5,00,000 |
| Non-Current Liabilities | 12,00,000 |
| Non-Current Assets | 5,00,000 |
| Current Assets | 14,00,000 |
| Proprietary Ratio | 0.5 : 1 |
(ii) Calculate the value of the Current Assets of Meteor Ltd. from the following information:
| Particulars | ₹ |
| Cost of Revenue from Operations | 8,00,000 |
| Gross Profit Margin | 25% of Cost |
| Current Liabilities | 1,00,000 |
| Working Capital Turnover Ratio | 8 Times |
(iii) For the year 2021–22, the Net Profit Ratio of Windlas Biotech Ltd. was 8%; the Net Profit being ₹ 385.61 million. (Source: Annual Report of 2021-22 of Windlas Biotech Ltd.)
(a) You are required to give the formula used by the company to calculate the Net Profit Ratio.
(b) You have been provided with two components of the Net Profit Ratio. Calculate the missing third component.
(iv) From the following information of Style Ltd., Calculate its Operating Ratio (up to two decimal places).
| Particulars | ₹ |
| Revenue from Operations | 10,00,000 |
| Gross Profit | 20% of Revenue from Operations |
| Operating Expenses | 60,000 |
Solution:-
