1. Gross Profit Ratio = (Gross Profit /Net Sales) x 100
= (7,00,000/18,50,000) x 100 = 37.84% 2. Net Profit Ratio = (Net Profit/Net Sales) x 100 = (5,64,000/18,50,000) x 100 = 23.76% 3. Return on Capital Employed = (Profit before Interest/Capital Employed) x 100 = [(5,64,000+22,500)/15,22,000] x 100 = 35.58% 4. Capital Employed Turnover Ratio = Net Sales/Capital Employed = 18,50,000/15,22,000 = 1.22 times 5. Fixed assets Turnover Ratio = Net Sales/ Net Fixed Assets = 18,50,000/4,60,00 = 4.02 times 6. Debt-Equity Ratio = Debt/Equity = 4,00,000/11,22,000 = 0.357 : 1