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The Inventory Turnover Ratio is calculated using the formula: Inventory Turnover Ratio = Cost of Revenue from Operations / Average Inventory Calculation of Cost of Revenue from Operations: If Gross Profit is 25% on Cost, then for every ₹125 of Revenue, the Cost of Revenue is ₹100. Given Revenue from Operations = ₹2,00,000 (₹50,000 Cash + ₹1,50,000 Credit), the Cost of Revenue = ₹1,60,000. Calculation of Opening Inventory: Opening Inventory = 10% of Cost of Revenue = ₹1,60,000 × 10% = ₹16,000 Calculation of Closing Inventory: Closing Inventory = 3 × Opening Inventory = 3 × ₹16,000 = ₹48,000 Average Inventory: Average Inventory = (Opening Inventory + Closing Inventory) / 2 = (₹16,000 + ₹48,000) / 2 = ₹32,000 Inventory Turnover Ratio = ₹1,60,000 / ₹32,000 = 5 times
Statements: J < K < M = L, D = E > F, F ≥ G < H = I > J
Conclusions:
I. D > K
II. I < L
III. E > J
Statements: V ≥ W > X = Y, C > D = E ≥ V
Conclusions :I. E ≥ W II. D ≥ Y III. C > V
Statements: D ≥ E < F = G; M < E = N ≥ O
Conclusions: I. G > M II. N < G
Statements: E ≥ F ≥ A ≤ W, N ≥ M ≥ Y = E
Conclusion:
I. N > W
II. Y ≥ A
Statements: X @ Y % M % N; M $ P $ Z
Conclusions : I. Y % Z II. X @ N �...
Statements: B % C & Q @ F $ D; R % B # S
Conclusions : I. D % C II. B % Q III. R @ ...
Statements: S * K, T $ K, K @ B
Conclusions: a) S $ B b) S @ B
...Statements: P > Q ≥ R > S; U ≥ T < S; V > U
Conclusions:
I. P > V
II. Q > T
III. P ≤ U
Statements: P < Q = R ≥ S = T; R < U; R = W
Conclusion: I. W ≥ T II. U < P
...