[ISC] Q. 97,98,99,100 Ratio Analysis TS Grewal Solution Class 12 (2026-27)
Solution of Question number 97, 98, 99, 100 of the Ratio Analysis of TS Grewal Book 2026-27 session ISC Board?
Q. 97. From the following details, Calculate Operating Ratio:
| ₹ | |
| Revenue from Operations | 10,00,000 |
| Cost of Revenue from Operations | 6,00,000 |
| Operating Expenses | 1,00,000 |
| Commission Received | 60,000 |
| Cash Discount Received | 40,000 |
Solution:-

Q. 98. Calculate the Operating Profit Ratio in each of the following alternative cases:
| Case 1 | Revenue from Operations ₹ 10,00,000, Operating Profit ₹ 1,50,000 |
| Case 2 | Revenue from Operations ₹ 6,00,000, Operating Cost ₹ 5,10,000 |
| Case 3 | Revenue from Operations ₹ 3,60,000, Gross Profit 20% on Sales, Operating Expenses ₹ 18,000 |
| Case 4 | Revenue from Operations ₹ 4,50,000, Cost of Revenue from Operations (Cost of Goods Sold) ₹ 3,60,000, Operating Expenses ₹ 22,500. |
| Case 5 | Cost of Revenue from Operations (Cost of Goods Sold) ₹ 8,00,000, Gross Profit Ratio 20%, Operating Expenses ₹ 50,000. |
Solution:-






Q. 99. Calculate Operating Profit Ratio from the following data:
| ₹ | ₹ | ||
| Opening Inventory Purchases Sales Sales Return Closing Inventory | 1,00,000 10,00,000 15,00,000 30,000 1,50,000 | Administrative Expenses Selling Expenses Dividend on Shares Loss by Theft Insurance Claim | 50,000 1,20,000 30,000 20,000 20,000 |
Solution:-


Q. 100.

Solution:-
