Accounting Ratio | Profitability Ratio One Shot | Class 12 Accountancy Chapter 5 Part 4 CBSE 2025-26

Описание: Accounting Ratio – Profitability Ratio ONE SHOT | Class 12 Accountancy Chapter 5 | PART 4 | CBSE / MP Board 2025-26

In this ONE SHOT detailed lecture, you will learn Profitability Ratio from Accounting Ratios – Chapter 5 Class 12 Accountancy with full explanation in Hindi.
This video is specially designed for CBSE & MP Board 2025-26 students who want concept clarity + exam-oriented practical question practice.

👉 In this lecture, Shubham Sir explains How to Calculate Profitability Ratios step-by-step by solving important numerical problems on an interactive panel, exactly as asked in Board Exams.

✅ What You Will Learn in This Video
✔️ Meaning & importance of Profitability Ratio
✔️ How to Calculate Gross Profit Ratio
✔️ How to Calculate Operating Ratio
✔️ How to Calculate Operating Profit Ratio
✔️ How to Calculate Net Profit Ratio
✔️ How to Calculate Return on Investment (R.O.I)
✔️ Proper treatment of Cost of Goods Sold, Operating Expenses, Non-operating Items, Capital Employed
✔️ Board-pattern numerical questions solved step-by-step

📌 Profitability Ratio Explained in Simple Hindi
🔹 1. Gross Profit Ratio
Gross Profit ÷ Net Sales × 100

🔹 2. Operating Ratio
Operating Cost ÷ Net Sales × 100

🔹 3. Operating Profit Ratio
Operating Profit ÷ Net Sales × 100

🔹 4. Net Profit Ratio
Net Profit ÷ Net Sales × 100

🔹 5. Return on Investment (R.O.I)
Net Profit before Interest & Tax ÷ Capital Employed × 100

💡 Each ratio is explained with logic, adjustments, formulas, and exam-friendly presentation.

🎯 How This Video Helps Students
📘 Best for Class 12 Board Exam Preparation 2025-26
🧠 Strong concept clarity of Accounting Ratios
✍️ Improves numerical speed & accuracy
📝 Perfect for homework, tests & revision
⏱️ ONE SHOT lecture – complete Profitability Ratio coverage

📚 Chapter Details
Class 12 Accountancy – Chapter 5: Accounting Ratios
📌 Topic Covered: Profitability Ratio (PART 4)

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