Cost of goods sold = Opening stock + Purchases – Purchase return + Direct expenses – Closing stock
= 20,000 + 1,00,000 – 10,000 + 20,000 – 25,000
= 1,30,000 – 25,000
= ₹ 1,05,000
Net sales = Sales – Sales return
= 2,25,000 – 15,000
= ₹ 2,10,000
Gross profit = Net sales – Cost of goods sold
= 2,10,000 – 1,05,000
= ₹ 1,05,000
Gross Profit ratio = \(\frac{Gross\,profit}{Net\,sales}\times100\)
= \(\frac{1,05,000}{2,10,000}\times100\)
= 50%