[ISC] Q. 97,98,99,100 Ratio Analysis TS Grewal Solution Class 12 (2026-27)

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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 Operations10,00,000
Cost of Revenue from Operations6,00,000
Operating Expenses1,00,000
Commission Received60,000
Cash Discount Received40,000

Solution:-

Q. 98. Calculate the Operating Profit Ratio in each of the following alternative cases:

Case 1Revenue from Operations ₹ 10,00,000, Operating Profit ₹ 1,50,000
Case 2Revenue from Operations ₹ 6,00,000, Operating Cost ₹ 5,10,000
Case 3Revenue from Operations ₹ 3,60,000, Gross Profit 20% on Sales, Operating Expenses ₹ 18,000
Case 4Revenue from Operations ₹ 4,50,000, Cost of Revenue from Operations (Cost of Goods Sold) ₹ 3,60,000, Operating Expenses ₹ 22,500.
Case 5Cost 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:-

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