133 :- From the following Balance Sheet of Akhil Ltd. As at 31st March, 2025, calculate (i) Net Assets Turnover Ratio and (ii) Fixed Assets Turnover Ratio
Solution :-
Capital Employed = Share Capital + Reserves and Surplus + 8% Debentures
= 10,00,000 + 3,00,000 + 5,00,000
= Rs 18,00,000
Revenue from Operation = Rs 45,00,000
Net Assets Turnover Ratio = Revenue from Operation/Capital Employed
= 45,00,000/18,00,000
= 2.5 Times
Net Fixed Assets = Property, Plant and Equipement (Net of Depreciation)
= Rs 13,00,000
Revenue from Operation = Rs 45,00,000
Fixed Assets Turnover Ratio = Revenue from Operation/Net Fixed Assets
= 45,00,000/13,00,000
= 3.4615 = 3.46 Times