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Calculate operating surplus from the following.

(Rs in Cr)
aRent & Interest50
bBonus80
cProfit After Tax30
dTax rate40%

Choose the correct option.

Solution

Correct Option: 4

Operating Surplus = Rent + Interest + Profit (before tax). Bonus is part of Compensation of Employees, not Operating Surplus.

First, find Profit Before Tax from PAT:

PAT=PBT×(1tax rate)PAT = PBT \times (1 - \text{tax rate})

30=PBT×(10.40)30 = PBT \times (1 - 0.40)

PBT=30/0.60=50PBT = 30 / 0.60 = 50

Operating Surplus = 50 (Rent & Interest) + 50 (PBT) = Rs.100 Cr.

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