Net Profit Ratio = (Net profit after tax)/(Revenue from operation) x 100
Net profit = Revenue from operations – Cost of revenue from operation – office and administrative expenses – selling and distribution expenses
= 9,60,000 – 5,50,000 – 1,45,000 – 1,25,000
= 2,40,000
Net profit ratio = 2,40,000/9,60,000 x 100
= 25%
