Explain Profitability Ratio. Calculate the gross margin percentage, net margin percentage and EPS from the given information:

Company ABC ltd manufactures customised skates where the total equity capital is Rs $50$ Lakh with $100$ per share value. At the end of the financial year, the total assets are Rs $45$ lakhs and also current liabilities is Rs $8$ lakhs, and the income statement looks like below $$

Particulars

Amount $($Rs$.)$

Total Sales

$500,000$

Cost of Goods Sold

$130,000$

Gross Profit

$370,000$

Salary Expense

$10,000$

Operating Expenses

$170,000$

Interest

$10,000$

Depreciation

$25000$

Taxes

$4000$

Net Profit

$151,000$