[ISC] Q. 93,94,95,96 Ratio Analysis TS Grewal Solution Class 12 (2026-27)

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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
Total59,46,000
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:-

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