Fixed Assets (at cost) ₹ 12,00,000,Accumulate Depreciation till date ₹ 2,00,000, Trade Investment ₹ 1,00,000, Current Assets ₹ 4,40,000: Current Liabilities ₹ 3,40,000, Revenue form Opertions ,ie.Net sales for the year 2018-19 amounted to ₹ 20,00,000.Calculate Capital employed turnover ratio.


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Capital employed turnover ratio `="Revence from Operations (Net sales )"/"Capital Employed " `
`=(₹ 20,00,000)/(₹ 12,00,000)`=1.67 Times
Capital Employed =Net Fixed Assets +Trade Investment +Current Assets -Current Liabilities
= (₹ 12,00,000-₹ 2,00,000)+ ₹ 1,00,000+₹ 4,40,000-₹ 3,40,000= ₹ 12,00,000.

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