The following figures relate to the trading activities of
M/s ABC Traders Ltd for the year ending 31 March 2004.
Particulars Amount (Rs)
Sales 5,20,000
Opening stock 76,250
Purchases 3,22,250
Closing stock 98,500
Sales return 20,000

Selling and Distribution Expenses
Salaries 15,300
Advertising 4,700
Travelling 2,000

Administrative Expenses
Salaries 27,000
Rent 2,700
Stationery 2,500
Depreciation 9,300
Other charges 16,500
Provision for tax 4,000

Non Operating Income
Dividend on shares 9,000
Profit on sales of shares 3,000

Non Operating Expenses
Loss on sale of fixed asset 4,000

You are required to:
(i) Arrange the above figures in a form suitable for analysis.
(ii) Show separately the following ratios.
Net profit ratio
Operating ratio
Stock turnover ratio