Page Na

YOUVA

Afirm adls prodocts for Ro (o0 pen unit, has

Costs of Rs S0 pr unit and fixed operatlng cost a
Rs oboo0 pr ye. Shmo he vantoug luves t '60T that
oold ult fom pales o f : ) 000 nits
2o00 units i ) soco units

Pontfeulas 000 onito 2000 onits

(Goooo) (toçooo) (ysoono)

Contibution Scoo0 10000O

(Soop0 ) Soooo) 5e0oo)

Seoo0 |oo0OO
EBTI

same prodoctR heiy cost

shete ane given belbo3
Armx ? 20000 onits firm Y3 2000o ynits.
unite maDofactred sold.
Dhect metental CRsonit)
LaborCRolonit)
5
Vontalble Ovebeads (ksloit)

Contabutlon CRel onit)

Sttng prtor CRo lonit)
So

100000
Ffed Costs.

Gooooo
(Rs Bo unit )
vc. (Rs 20 /ooit) (4o00Do)
200000
|Condibution
iooooo) (15cco0)
0000
OLEBIConti/
T
EBT
 M TWT
Page No.:

Dete:

3aleutate oL for eoch of for firms

data Wbat conelvsions do
folleug
drau
Assumne
utth
paice

no of ooits
cost
apet to lenels
old is Spoo.
A
50
Sale (aJonit) 32
20
40
N-G (RsJunit)
20000U
Fixed operetig cost 8o000

A
L6o000 25000o 35 0000
Sals
(- VC (zçooo)pgooo) (250p0)
SoODO 150000 1o0000
Cootfbution
(-)A.G" (8o0oo) (4o000) (apgooo) (N)
ERIT (1ooo) (sepoc)
OL Cortoi 2

Conclusiooi oy Aiuml
D lo irm A the' oL is maximy'mi, follouodd
and 4hen
that1%
O o fizm A, foteopretation of DOL
change in sale gesulko io 79lo chane, io EBIT

6) SPoce OL eAtsony shen Fixed costs cxisbs

to chanqe io sals,
 YoUYA

The folauing toformation fo anailable for Gaom pton td.

ea emded 3 Morch
Ioterest Deot R 4o 0000

Preferece Dividend Ro 200oo0

Coporate tax oute
Caleulate the

EBITRs tD0000o
Po DFL EBIT

EBIT-I - Z-+

/DO00o0
2,00,000
(o0o00D - A00000 -
|0.4

(2EBIT Rs 1S,0o, 000

EBiT
EBIT-I--t

I500,0O0
15,00,00040o0o0 200000.
 Page Na.:

|Date: YOUVA

Gonsider tbe to foo mation ovarlalble for GreNes Ltd.

Net Sales
EBIT as a lo f salus 1o°lo
Goporate tax ate
Capital emplaged
12°lo Seced debertres RS 2 hor
Caladate.

he percuntag change in EPS TF EBIT fncneas by loe

Nuo: |D o inc in EBr
EBIT (3alas X1o%)
-) Interot (2 cr x12%) lo. 24) C
EBT l86 lo52

Tares (40 o) (o.s4) (o.cos)

EAT O.82 0-912
(o.3) (o.3)
Eaveings E Shrhaldens. O.52 0.612

EPS. Rs h53

Nus EPS old EPS g0

old EPs
l-59- (-3
X100
I.3

14.69 %.
 Page NO
YOUVA
Dat

Qpnatrng folloos

Gales (units) 5000

Iotenest(pe onnu) Rs 24

4ax ate 5o
Vastolble coot lpo unit) Ro|G

lo. of Equity chas 10000

fxed coet(pe annum) RS

Comput Brcakeven salns, EeT, EPS, OL 2 FL
Rs Rr unit
Sals G,oo,0oo 24 (sP)
(4,00, oo) PU

Cortibution 200D0o
f.C. (zocoo)
120000
oterest 3o000)
EBT
) Taxes (so) (4soo0)
EAT
( P.D.
45000

No. of E. Shr.baklers
EPS.
OOL
FL
contrieT 120c09
= l.66

["333

Brealkewen ealos 8o000 =DODO oDItS

Contri lp.o)

9 Breakeven sals Rs 240ooo

ratio
x(00
Sal
 Page No,

Date
YOUNA
relate

P Ltd. Qtd.
Sals 500
(000
V.C. 200

Contioution 300

EBIT
200
Interest 100
EBT
200

300 4o0
EBIT Boo

ECIT
EBT 2.00

CL = 3.95

ik EeLT Qtd ehengs y ag

egtan
aioot bution
Same fo Sor given change
in EBT
Qltd has higlen CL thah Pltd
Thenefere td e ms
mece xish towands
Arpanial distag.
 Page Ha
vouVA
pete

The Balance sheet of alpa nomerfe cempar ?s gvem

Labilitie. Assets.
Eq,uity cap. Rs lo each 40000 Fixed as6ts net 225000
Current a ssels. 150Oo
10 To long term debt |2-0000
Reserves 30000
Current elabr Rtie. 600 O0
300000
300000
The commpany's totel asset tlo ts 3, its Txed openating
cost is R (Sop00 R its woniable operata coGt maho
ie So %. the încome tax gate is So o: Compute lwoags

Asek To = Sals
Totel ascets
:.Sal

3L
Porticulas Amtl Ro)
Sales 90000o

Contzibution 4So000

3oo0e 30000l4800o 12 900

EBIT
(- Inte est oo of 112) (1200) 2,000o 12000
36,0Do
EBT
Taxes (so o) 4400) 4000

EAT 144000 18000

(
Eroingser E- Sh. bokders q000 (8000

t No of E4. sh. bodes 4000 4000 9000

EPS Re 16 2

OL_
Jbo4

56
 asselS Total lovtment
Ret RoI
55L
AceetG.
shet Balance Liablti
22,450D0
EBT
0
0 o00o 160 L) 5 (9°lsX Inteet )
24000o0 EBIT
Gooooo
DoO 22,0O, 93,00,o00 Contbuion.
2800OO0 4200,00o
9| Seles
to| coop sales
ero firm
be wbatlevelell
of EBT the A
BIn ne be Lwbat
wil 5o Rs
todaop sales if_
higla isWhat (4)
t asset ay bave ft does 3 is t<o
fndostrylon belorqs
an lo Firm tbe iF 9)
fevorable
FL? bawe tdoes 2)
to
totla capital seuity
L55 Ro hanstpectively.
t
rrowedR3
9(a) L4s
l2L Rs L 5 R to
VOUVA ate
 22959o0 EBT
-146 27L
I-222 L33 (entibution O
its aseets
as its Bom
the to
acsets total tlo Acsck fim) igial
Sals
favoable
FL. bas Hi.e,
foancil
cost. Pixed
mcans ushicb R01io Houoever
enoage. 27°o finmcial is -)bere
o dse Interest
on
.
oo0 2296 EeT
= FL (2)
Bate
VoUVA
ita Page
M