From the following information calculate return on investment:

Explanation

Return on investment =`("Net profit before interest and tax")/("capital employed")xx100`
`=(Rs 270000)/(Rs 540000)xx100=50%`
Net profit before tax =`Rs 900000xx(24)/(100)=Rs 216000`
Net profit before interest and tax =Net profit before Tax + Interest on long term borrowings
=Rs 216000+Rs 54000=Rs 270000
Current liabilities = Total Debt Non current Liabilities
=Rs 405000-Rs 360000=Rs 45000
Capital Employed =Net fixed assets + Trade investments+working capital (i.eC.A -C.L.)
=Rs 450000+Rs 45000+Rs 45000(i.eRs 90000=Rs 45000)=Rs 540000