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Question 22 of 25
Q.

Calculate the net profit ratio from the following data:

(i) Sales₹ 76,000
(ii) Cost of goods sold₹ 52,000
(iii) Indirect expenses₹ 12,000
Maharashtra MsbshseMaharashtra HSC (MSBSHSE) Board 2025Subjective· 4mImportance★★★★★
88% · 22/25 Questions
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Gross Profit = 76,000 − 52,000 = ₹24,000. Net Profit = 24,000 − 12,000 = ₹12,000. Net Profit Ratio = (12,000 ÷ 76,000) × 100 = 15.79% (approx.).

Step 1 — Gross Profit:

Gross Profit = Sales − Cost of goods sold = 76,000 − 52,000 = ₹24,000.

Step 2 — Net Profit:

Net Profit = Gross Profit − Indirect expenses = 24,000 − 12,000 = ₹12,000.

Step 3 — Net Profit Ratio:

ItemAmount (₹)
Sales76,000
Gross Profit (76,000 − 52,000)24,000
Less: Indirect expenses12,000
Net Profit12,000

Net Profit Ratio = (Net Profit ÷ Net Sales) × 100 = (12,000 ÷ 76,000) × 100 = 15.79% (approx.).

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