[ISC] Q. 93,94,95,96 Ratio Analysis TS Grewal Solution Class 12 (2026-27)
Solution of Question number 93, 94, 95, 96 of the Ratio Analysis of TS Grewal Book 2026-27 session ISC Board?
Q. 93. Following is the Statement of Profit & Loss of Raj Ltd. for the year ended 31st March, 2023:
Statement of Profit & Loss for the year ended 31st March, 2023
| Particulars | ₹ |
| I. Income Revenue from Operations (Net Sales) | 75,00,000 |
| II. Expenses Purchase of Stock-in-Trade Change in Inventories of Stock-in-Trade Employees Benefit Expenses Finance Cost Depreciation and Amortisation Expenses Other Expenses | 52,50,000 (1,62,000) 7,20,000 30,000 48,000 60,000 |
| Total | 59,46,000 |
| III. Net Profit before Tax (I – II) | 15,54,000 |
| IV. Less Tax | 1,74,000 |
| V. Net Profit after Tax (III – IV) | 13,80,000 |
Calculate Net Profit Ratio.
Solution:-

Q. 94. Cost of Revenue from Operations (Cost of Goods Sold) ₹ 3,00,000; Operating Expenses ₹ 1,20,000; Sales ₹ 5,20,000 and Sales Return ₹ 20,000. Calculate Operating Ratio.
Solution:-

Q. 95. Operating Cost ₹ 3,40,000; Operating Expenses ₹ 40,000; Gross Profit Ratio 25%. Calculate Operating Ratio.
Solution:-



Q. 96. Revenue from Operations ₹ 4,50,000; Gross Profit 25% on Cost, Operating Expenses ₹ 45,000. Calculate Operating Ratio.
Solution:-

