Page 380 - VIRANSH COACHING CLASSES

Net Profit
ROI = × 100
Capital Employed
Capital Employed = 2,00,000+1,00,000+2,00,000
= 5,00,000
50,000
= × 100 = 10%
5,00,000

14 : Calculate Return on Capital Employed from following information.
Sales - 10,00,000
Cost of goods Sold = 5,00,000

Operating Exp. = 3,00,000
Capital Employed = 5,00,000
Net Profit
ROCE = × 100
Capital Employed

Net Profit = 10,00,000-5,00,000-3,00,000=2,00,000
2,00,000
= × 100 = 40%
5,00,000

Comparative Balance Sheet
From the following Balance Sheet of Noha Textiles Limited prepare comparative Balance Sheet
and comment upon the changes.
Balance Sheet as on 31.3.2018 & 31.3.2019

Liabilities 31.3.2018 31.3.2019 Assets 31.3.2018 31.3.2019
(`) (`) (`) (`)
Current 2,00,000 4,00,000 Fixed 12,00,000 18,00,000
Liabilities Assets Less
Accumulated
Reserves 3,00,000 2,00,000 depreciation 20,000 3,00,000
12% Bank loan 5,00,000 8,00,000 10,00,000 15,00,000
Share Capital 5,00,000 10,00,000 current assets 5,00,000 9,00,000
15,00,000 24,00,000 15,00,000 24,00,000

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