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Accounting Ratio – Profitability Ratio ONE SHOT | Class 12 Accountancy Chapter 5 | PART 4 | CBSE / MP Board 2025-26 In this ONE SHOT detailed lecture, you will learn Profitability Ratio from Accounting Ratios – Chapter 5 Class 12 Accountancy with full explanation in Hindi. This video is specially designed for CBSE & MP Board 2025-26 students who want concept clarity + exam-oriented practical question practice. 👉 In this lecture, Shubham Sir explains How to Calculate Profitability Ratios step-by-step by solving important numerical problems on an interactive panel, exactly as asked in Board Exams. ✅ What You Will Learn in This Video ✔️ Meaning & importance of Profitability Ratio ✔️ How to Calculate Gross Profit Ratio ✔️ How to Calculate Operating Ratio ✔️ How to Calculate Operating Profit Ratio ✔️ How to Calculate Net Profit Ratio ✔️ How to Calculate Return on Investment (R.O.I) ✔️ Proper treatment of Cost of Goods Sold, Operating Expenses, Non-operating Items, Capital Employed ✔️ Board-pattern numerical questions solved step-by-step 📌 Profitability Ratio Explained in Simple Hindi 🔹 1. Gross Profit Ratio Gross Profit ÷ Net Sales × 100 🔹 2. Operating Ratio Operating Cost ÷ Net Sales × 100 🔹 3. Operating Profit Ratio Operating Profit ÷ Net Sales × 100 🔹 4. Net Profit Ratio Net Profit ÷ Net Sales × 100 🔹 5. Return on Investment (R.O.I) Net Profit before Interest & Tax ÷ Capital Employed × 100 💡 Each ratio is explained with logic, adjustments, formulas, and exam-friendly presentation. 🎯 How This Video Helps Students 📘 Best for Class 12 Board Exam Preparation 2025-26 🧠 Strong concept clarity of Accounting Ratios ✍️ Improves numerical speed & accuracy 📝 Perfect for homework, tests & revision ⏱️ ONE SHOT lecture – complete Profitability Ratio coverage 📚 Chapter Details Class 12 Accountancy – Chapter 5: Accounting Ratios 📌 Topic Covered: Profitability Ratio (PART 4) 📲 Follow for Daily Accountancy Updates 📸 Instagram: 👉 https://www.instagram.com/?hl=en 👍 Support the Channel अगर वीडियो उपयोगी लगे तो ✅ LIKE करें 💬 COMMENT करें 🔔 SUBSCRIBE करें ताकि Class 12 Accountancy के सभी chapters की best quality videos मिलती रहें। class 12 accountancy, accounting ratio class 12, profitability ratio class 12, gross profit ratio class 12, net profit ratio class 12, operating ratio class 12, operating profit ratio class 12, return on investment roi class 12, accounting ratios one shot, class 12 accounts cbse 2025, accounting ratio numericals, accounting ratio in hindi, chapter 5 accounting ratio, cbse class 12 accountancy, mp board class 12 accountancy, accountancy by shubham sir, ratio analysis class 12, board exam preparation accountancy, #class12accountancy #class12accounts #accountingratio #profitabilityratio #grossprofitratio #netprofitratio #operatingratio #roi #cbse2025 #mpboard #accountsinhindi #accountancybyshubhamSir #commerceclass12 #boardexam2025 #oneshotlecture