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00:00Current Ratio
00:04Stop Turnover Ratio
00:12Return on
00:16Known Current Assets
00:22and Quick Return
00:24Return on
00:32Return on
00:36Return on
00:40Return on
00:46Return on
00:54or decrease
00:56or all these reasons
00:58So, we have to tell the effect of this
01:00increase-decrease
01:02And similarly, we have to tell the effect of Roman 2
01:04Is it increase or decrease?
01:08How many boxes of questions are there?
01:1017
01:1217 boxes
01:14Let's tell
01:16First event
01:18Pay balance of major supplier
01:20from bank over dot security
01:22and avail 5% discount
01:24See
01:26Any ratio is affected
01:28by its numerator
01:30or denominator
01:32If it is not in numerator or denominator
01:34then the effect of that ratio
01:36is not there
01:38First of all, try to pick
01:40whether it comes in numerator or denominator
01:42If it does not come, then what is the effect?
01:44It is not necessary
01:46It can be directly or indirectly affected
01:48But if
01:50it is not in denominator
01:52For example, if non-current asset is sold
01:54Ok brother?
01:56If non-current asset is sold
01:58then cash will come
02:00Cash will come, receipt will come
02:02If cash comes, then current asset will increase
02:04Profit can also increase
02:06You have to relate in this way
02:08What is the relationship with which ratio?
02:10Let's relate this first
02:12Pay balance of
02:14a major supplier
02:16from bank over dot facility
02:18and avail
02:205% discount
02:22First of all, see what is the event
02:28What else happened?
02:30That's it
02:32You took loan
02:34You took bank over dot
02:36Liability will increase
02:38One liability will increase, other will decrease
02:40But
02:42you will get 5% discount
02:44What will you get?
02:46You will get discount from supplier
02:48Am I right?
02:50If you get discount from supplier
02:52then what will be the purchase price?
02:54Will it be less or more?
02:56Purchase price will be less
02:58If purchase price is less, then CGS
03:00CGS will be less
03:02If CGS is less, then gross profit
03:04Gross profit will increase
03:06If gross profit increases in GP ratio
03:08Will GP ratio increase or decrease?
03:10It will increase
03:12Simple
03:14See
03:18See what I told you
03:20Will GP ratio increase or decrease?
03:26What is the discount?
03:28You will get 5% discount
03:30If we get discount in IT
03:32then what will be the purchase price?
03:34It will be less
03:36If purchase price is less, then CGS
03:38CGS will be less
03:40Profit will increase
03:42Will increase
03:44Any objection?
03:46If GP ratio increases, then net profit will increase
03:50If gross profit increases, then net profit will also increase
03:52If it increases, then what will be the ratio?
03:54It will increase
03:56Because it has no role in operating expense
03:58Something like this can happen
04:00Someone is increasing GP
04:02but net profit is decreasing
04:04It can happen
04:06But you will get discount
04:08because it has no role in operating expense
04:10If net profit increases, then net profit will also increase
04:12Look at it for half a minute
04:14Why did they increase the ratio?
04:16Read the sentence again
04:18Then you will see
04:24Yes son
04:26Do what I told you
04:28Till now
04:30you have not answered any question
04:32Think about what I told you
04:34Think for a minute
04:36What is the concept?
04:40What is the concept?
04:52Is it clear?
04:54Ask your question
05:00I have two studies in four days
05:04Now I am going
05:06My friend
05:08I have two studies
05:10I have two studies
05:12I have two studies
05:14I am going
05:16My son
05:18My mother
05:20My father
05:22Why don't you go?
05:24My father is also going
05:26My father is also going
05:28Then make sure
05:30that your father does not go inside the house
05:32or outside the house
05:34If your father goes inside the house
05:36then it will be difficult
05:38If your father does not go inside the house
05:40then everyone will not go anywhere
05:42Just like my mother
05:44I have to go to school
05:46My mother has a lot of time to go to school
05:48If my mother does not work
05:50then it is a matter of sacrifice
05:52A woman runs a house with a job
05:54She takes care of children
05:56She is a brave woman
05:58And we should appreciate her
06:00What is the rest?
06:02Two hours for breakfast, two hours for lunch
06:04What is the rest?
06:06The rest is a matter of sacrifice
06:08A woman runs a house with a job
06:10She takes care of children
06:12She takes care of children
06:14What is the rest?
06:16She can go to school
06:18What else can she do?
06:20If she does not have a job
06:22She takes care of children
06:2424 hours
06:26She can sleep for 8 hours
06:28She can sleep for 12 hours
06:30What is the rest?
06:32I will go to everyone
06:34I will go to everyone
06:36But this voice is a very precious voice
06:42This voice is a very precious voice
06:44It is very precious
06:48Girls keep doing
06:50Girls do what their mothers want
06:52When did you last laugh at your mother?
06:54When did you put a joke on her?
06:56Do you stay in the hostel or at home?
06:58When did you last laugh at your mother?
07:00When did you put a joke on her?
07:02Day before yesterday
07:04When did you put a joke on a boy?
07:066 to 8 years
07:08When do you laugh at your mother?
07:10Right?
07:12Your tension is released
07:14Worries go away
07:16And sitting near your mother
07:18She would massage your feet
07:20She would massage your head
07:22She would take care of your mother
07:24This is what this universe does
07:26You will feel like you are in Heaven
07:28God is a great feminist.
07:30Under the feet of men,
07:32there is no God.
07:34Under the feet of men,
07:36there is no God.
07:38Under the feet of women,
07:40God is the most unique.
07:42The one who is successful in this world,
07:44will get eternal life.
07:46What is your answer?
07:52What is your answer?
07:54Let's move ahead.
07:58Tell him what the answer is.
08:02Let's move ahead.
08:06Current Ratio.
08:10What will be the answer of Current Ratio?
08:24One minute.
08:26This is a valid question.
08:28Even if you look at the answer,
08:30it is difficult to explain.
08:32Why will it increase?
08:34It will decrease.
08:38It will decrease.
08:42It will decrease.
08:44Let's see.
08:50You have Current Ratio.
08:52You have Current Liabilities.
09:00You have to pay liabilities.
09:02You are paying one liability to another liability.
09:04Suppose you have Current Ratio of 100
09:06and Current Liability of 50.
09:08What will be the result?
09:10It will be 2x.
09:12It will be 2x.
09:14You tell me.
09:16If bank gets a draft,
09:18you are paying one liability
09:20You are paying current assets. Current assets will not be affected.
09:23Current assets will be affected.
09:25The answer is the same as it was in 3 years ago.
09:27Now it is like this.
09:29Still 2 times.
09:31Okay.
09:32Now your liability is different from one liability.
09:35Assets will not be changed.
09:37Assets will remain the same.
09:38How many?
09:39200.
09:40How are you going to change the assets?
09:42Bank over draft is one liability.
09:44Payable is one liability.
09:46Liability is different from one liability.
09:48Current assets will not be affected.
09:51Okay friends.
09:52Let's move ahead.
09:53Now let's see on this.
09:54If I had to pay 100.
09:59If I had to pay 100.
10:00Then how much discount am I getting?
10:03I am getting 5% discount.
10:055 rupees.
10:06Then how much bank over draft will I have to arrange?
10:10Bank over draft will have to be arranged 95.
10:13What does it mean?
10:14That my 100 rupees payable will go down.
10:18And what will be my liability?
10:2095.
10:22Tell me the answer.
10:302.
10:312.
10:32It is more than 2 points.
10:34It is written in the paper.
10:39I want the answer.
10:42I want the answer from the calculator.
10:45Otherwise, how much will I achieve?
10:472.1.
10:480.5.
10:492.1.
10:520.5.
10:531% time.
10:54Tell me.
10:55What is the ratio?
10:563.3.
10:573.3.
10:58Now let's see what I have explained.
11:05You need a lot of training.
11:07Believe me.
11:09You will not get this much from PRC.
11:15It will be done.
11:19It is not a joke that it will increase or decrease.
11:22Calculate the amount.
11:24And guess what will happen.
11:26With proper reasoning.
11:28Otherwise, you are guessing the paper too.
11:30And you are guessing the examiners too.
11:32Well done.
11:33Look at it for half a minute.
11:35What is the ratio?
11:36Increase.
11:37In the paper,
11:39When you are short of ITR,
11:41What is the ratio?
11:42Take a hypothetical amount.
11:44Take a hypothetical amount.
11:46And get an answer.
11:47The one whose effect is coming.
11:49The numerator and denominator.
11:50It is better to get the answer again.
11:52Increase or decrease.
11:53It is 17.
11:5417 means 35-40.
11:56I am not angry.
11:57It will be 27.
11:58There is no problem.
11:59But you will not get a breakthrough.
12:01We got one increase.
12:03The winning one.
12:04We did not spend time on net profit.
12:07Right, my friend?
12:08Remember, the technology is different for everyone.
12:10Listen to me for half a minute.
12:11Then you can go ahead.
12:12Yes, sir.
12:16What should I explain, my son?
12:21My son, I have taken the current ratio.
12:23And I have assumed the amount.
12:25That the current asset is 200.
12:27Listen to me.
12:32Current asset is 200.
12:34Current liability is 16.
12:35Current liability is 200.
12:36Current asset is divided by current liability.
12:38So, I got the answer twice.
12:40Okay.
12:42Then I said, if I am giving one liability.
12:44Then I have to pay another liability.
12:46So, current asset will not be effective.
12:48One liability is going.
12:50One liability is coming.
12:52Now, I am getting 5% off.
12:54So, I have to pay 5%.
12:56I have to pay 100.
12:57I have to pay 15.
12:58So, effectively, my liability is reducing.
13:00Liability is my denominator.
13:02Denominator will reduce.
13:04Okay.
13:06I will see you in 20 seconds.