Calculate 'Operating Profit Ratio' from the following information : Revenue from operations ₹ $\displaystyle 10,00,000$ Gross profit $\displaystyle 25$% on cost Office and administrative expenses ₹ $\displaystyle 18,000$ Selling and distribution expenses ₹ $\displaystyle 2,000$ Loss by theft ₹ $\displaystyle 20,000$

Opera-ng Profit Ra-o= Opera-ng Profit / Revenue from Opera-ons x $\displaystyle 100$…………… ½ Revenue from Opera-ons= Cost of Revenue from Opera-ons + Gross Profit ₹$\displaystyle 10,00,000$ = Cost of Revenue from Opera-ons+ $\displaystyle 25$% of Cost of Revenue from Opera-ons Cost of Revenue from Opera-ons= ₹$\displaystyle 8,00,000$………………………………………………………… ½ Opera-ng Profit= Revenue from Opera-ons- Cost of Revenue from opera-ons- Office and Administra-ve Expenses- Selling and Distribu-on Expenses …….. ½ Opera-ng Profit= ₹$\displaystyle 10,00,000$- ₹$\displaystyle 8,00,000$-₹$\displaystyle 18,000$-₹$\displaystyle 2,000$ = ₹$\displaystyle 1,80,000$ …………………………………………………………………………….. ½ Opera-ng Profit Ra-o= ₹$\displaystyle 1,80,000$/₹$\displaystyle 10,00,000$ x $\displaystyle 100$ = $\displaystyle 18$%................................................................................ $\displaystyle 1$