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Accountancy · 2025 · 1 mark

CBSE 2025 · Region 4 · Set 3 · Q30

Statement I : Snow Ltd. made a net profit of ₹ $\displaystyle 5,00,000$ after taking into consideration interest on investment of ₹ $\displaystyle 1,00$,000. Operating profit before working capital changes would be ₹ $\displaystyle 4,00$,000. Statement II : To calculate operating profit, before working capital changes, interest on investment is subtracted from net profit because it is a non-operating income. Choose the correct option from the following :

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CBSE Class 12 Accountancy past-paper question from the 2025board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.