 gybvdv me©vwaKiY 

 ‡kqvi cÖwZ Avq (EPS) wbY©q :

 cÖvY †Kv¤úvwbi KicieZ©x wbU gybvdv 1,50,000 UvKv Ges mvaviY †kqvi msL¨v 5,000 n‡j †kqvi cÖwZ Avq KZ?
Avgiv Rvwb,
KicieZ©x wbU gybvdv
‡kqvi cÖwZ Avq (EPS) = mvaiY †kqvi msL¨v

= 1,50,000 = 30 UvKv
5000
 m¤ú` me©vwaKiY 
 m¤ú‡`i cwigvY wbY©q :
 WvUv ‡Kv¤úvbxi ‡gvU †kqvi msL¨v 10,000 wU Ges cÖwZwU †kqv‡ii g~j¨ 50 UvKv n‡j H †Kv¤úvbxi †gvU m¤ú‡`i cwigvY
wbY©q Ki|
m¤ú` = †gvU †kqvi msL¨v  cÖwZwU †kqv‡ii g~j¨ = 10,000  50 = 5,00,000 UvKv

IMPORTANT MATHEMATICAL PROBLEM & SOLUTION FOR (MCQ+WRITTEN)***

 evwl©K Pµe„w×i †ÿ‡Î fwel¨rg~j¨ (Future Value)*** wbY©q :

 Rbve Av`bvb 10% my‡`i nv‡i 100 UvKv e¨vs‡K Rgv ivL‡j 3 eQi ci KZ n‡e ?
 1g c×wZ,
1g eQi ci 100  10% = 10 = †gvU 110 UvKv
2q eQi ci 110  10% = 11 = †gvU 121 UvKv
3q eQi ci 121  10% = 12.1 = †gvU 133.1 UvKv
 2q c×wZ,
 fwel¨r g~j¨ (FV) = PV (1+ i)n = 100(1+.10)3 = 133.1 UvKv
 3 eQi ci Rbve Av`bvb †gvU 133.1 UvKv cv‡e

 mij my‡`i cwigvY (SI) wbY©q:

Rbve nvwee 10,000 UvKv 10 eQ‡ii Rb¨ 10% mij my‡` AB e¨vs‡K Rgv ivL‡j 10 eQi ci mij
my‡`i cwigvb KZ n‡e ?
mij my‡`i cwigvb ( SI) = ( P  i  n)
= ( 10,000  .10  10)
= 1000
 mij my‡`i †ÿ‡Î fwel¨rg~j¨ (Future Value)*** wbY©q :
 wg. Rvgvj †Kvb e¨vs‡K 100 UvKv 10% mij my‡` 7 eQ‡ii Rb¨ Rgv ivL‡j G‡ÿ‡Î Zvi my` Avmj KZ ?

FV = P+ (P×i×n) GLv‡b,
= 100 + (100  0.10  7) = 100+70 P = 100 UvKv, i = 10% ev 0.10, n = 7 eQi
= 170 UvKv, my`vmj 170 UvKv
 wPi¯’vqx e„wË(Perpetuity) *** wbY©q:
 Rbve ivwd 1 Rb Mixe Qv·K AvRxeb cÖwZ eQi 2000 UvKv K‡i e„wË cÖ`vb Ki‡Z PvB| hw` my‡`i nvi
evwl©K 10% nq Zvn‡j eZ©gv‡b e¨vs‡K KZ UvKv ivL‡Z n‡e|
evwl©K e„wË (A) = 2000
A
Pv = i my‡`i nvi (i) = 0.10

= 2000
0.10
= 20,000

 wewa 72 (Rule of 72)*** : evwl©K Pµe„w×

 wgm Zgv 10% nv‡i 10,000 UvKv wظY n‡Z KZ mgq jvM‡e ?
72 72
n= = = 7.2 eQi
i 10
 wg. ivwKe 50,000 UvKv 6 eQ‡i wظY n‡Z n‡j Z my‡`i nvi KZ n‡e ?
72 72
i= = = 12%
n 6
 wewa 69 (Rule of 69): Aa© evwl©K Pµe„w× †ÿ‡Î my‡`i nvi wbY©q
 Rbve kwid Gwkqv e¨vs‡K 50,000 UvKv 3 eQ‡ii Rb¨ Rgv ivLj| Aa© evwl©K Pµe„wׇZ KZ % my‡` D³ UvKv 3
eQ‡i wظY n‡e ?
69 69
i = 0.35 + = 0.35 + = 0.35+ 23 = 23.35%
n 3
 wewa 69 (Rule of 69): Aa© evwl©K Pµe„w× †ÿ‡Î eQi wbY©q
Rbve mvwKe UCB e¨vs‡K 6% my‡`i nv‡i 1,00,000 UvKv e¨vs‡K Rgv ivL‡j Aa© evwl©K Pµe„wׇZ
KZ eQ‡i A‡_©i cwigvY wظY n‡e|
n = 0.35 + 69
6
= 0. 35 + 11.5
= 11.85 eQi
 IMPORTANT MATHEMATICAL PROBLEM & SOLUTION FOR (MCQ+WRITTEN)***
 ABC GK ai‡bi cY¨ Drcv`b K‡i hv cÖwZwU 40 UvKv K‡i wewµ nq| cÖwZwU c‡Y¨i cwieZ©bkxj e¨q 20 UvKv Ges
evrmwiK w¯’i e¨q 1,50,000 UvKv, weµ‡qi cwigvY 25,000 GKK|***
 KiYxq t
(i) Kw›UªweDkb gvwR©b I Kw›UªweDkb gvwR©b AbycvZ wbY©q Ki| (ii) mg‡”Q` we›`y UvKvq Ges GK‡K wbY©q Ki|
(iii) wbivcËv gvwR©b I wbivcËv gvwR©b AbycvZ wbY©q Ki|
(iv) eZ©gvb eQ‡i gybvdv KZ? (vi) hw` †Kv¤úvwb 1,50,000 UvKv gybvdv Ki‡Z Pvq Zvn‡j KZ BDwbU weµq Ki‡Z n‡e ?
 SOLUTION:
i. Kw›UªweDkb gvwR©b = GKK cÖwZ weµq- GKK cÖwZ cwieZ©bkxj e¨q= (40-20) = 20 UvKv
Kw›UªweDkvb gvwR©b 20
Kw›UªweDkb gvwR©b AbycvZ = weµq  100 = 40 = 50%
¯’vqx e¨q 150000
ii. mg‡”Q` we›`y (BEP) GKK = GKK cÖwZKw›UªweDkvb gvwR©b = 20 = 7,500 GKK

w¯’i e¨q 1,50,000

mg‡”Q` we›`y (BEP) UvKvq = Kw›UªweDkvb gvwR©b AbycvZ = = 3,00,000 UvKv
0.50
iii. wbivcËv gvwR©b = weµq-‡eªK B‡fb c‡q›U (UvKvq)
= (25000  40) -3,00,000 = 10,00,000-3,00,000 = 7,00,000
wbivcËv gvwR©b 7,00,000
wbivcËv cÖvß AbycvZ: = †gvU weµq = = 70%
10,00,000
iv. eZ©gvb gybvdv = weµq-cwieZ©bkxj e¨q- w¯’i e¨q
= 10,00,000- (2025,000)-1,50,000 = 3,50,000
w¯’i e¨q + Kvw•LZ gybvdv 1,50,000 + 1,50,000
v. cÖ‡qvRbxq weµq GKK = Kw›UªweDkvb gvwR©b = = 15,000 GKK
20
 wbivcËv cÖvšÍ AbycvZ :
 ‡gvU weµq 36,000 UvKv Ges wbivcËv cÖvšÍ UvKvq 7200 UvKv n‡j wbivcvËv cÖvšÍ AbycvZ KZ ?
wbivcËv cÖvšÍ UvKvq 7200
wbivcËv cÖvšÍ AbycvZ = = = 0.20  100 = 20%
† gvU weµq UvKvq 36000
 wd«/gy³ bM` cÖevn wbY©q:  2022 mv‡j Avexi †Uª©Wv‡mi cwiPvjb Kvh©ewj n‡Z bM` cÖevn 6,00,000 UvKv| my`
cwi‡kva 1,00,000 UvKv g~jab e¨q 3,00,000 UvKv| Ki nvi 50% n‡j wd« bM` cÖevn wbY©q Ki|
wd« bM` cÖevn = cwiPvjb Kvh©ewj †_‡K bM` cÖevn + my` cwi‡kva  (1- Ki nvi) - g~jabx e¨q
= 6,00,000 + 1,00,000 (1- 0.50) - 3,00,000
= 6,00,00 + 50,000-300000 = 3,50,000 UvKv
wd« bM` cÖevn 3,50,000 UvKv|
 cwiPvjb Kvh©vejx wbU bM` cÖevn wbY©q *** : RFL wjwg‡UW Gi 2022 mv‡ji KicieZ©x wbU gybvdv 1,00,000 UvKv,
AePq 7,000 UvKv, m¤ú` weµqRwbZ jvf 2,000 UvKv, gRy`cY¨ n«vm 5,000 UvKv Ges cÖ‡`q wej n«vm 20,000 UvKv n‡j
cwiPvjb Kvh©vejx n‡Z wbU bM` cÖevn wbY©q Ki ?
 cwiPvjb Kvh©vejx wbU bM` cÖevn wbY©q:
KicieZ©x wbU gybvdv 1,00,000
+ AePq 7,000
Ñ m¤ú` weµq RwbZ jvf (2,000)
+ gRy` cY¨ n«vm 5,000
Ñ cÖ‡`q wej n«vm (20,000)
cwiPvjb Kvh©µg n‡Z wbU bM` cÖevn 90,000
 wewb‡qvM Kvh©vejx wbU bM` cÖevn wbY©q*** : Rbve mv`bvb cÖwZôv‡bi Rb¨ Rwg µq 1,00,000 UvKv, AvmevecÎ µq
50,000 UvKv, ACI ‡Kv¤úvwbi †kqvi µq 60,000 UvKv, cyivZb †gwkb weµq 40,000 UvKv n‡j, wewb‡qvM Kvh©ewj n‡Z
bM` cÖevn wbY©q Ki ?
wewb‡qvM Kvh©vewj wbU bM` cÖevn wbY©q:
Rwg µq (1,00,000)
AvmevecÎ µq (50,000)
ACI ‡Kv¤úvwbi †kqvi µq (60,000)
cyivZb ‡gwkb weµq 40,000
wewb‡qvM Kvh©µg n‡Z wbU bM` cÖevn (1,70,000)
 A_©vqb Kvh©vejx wbU bM` cÖevn wbY©q*** : ‡cbvmwbK wjwg‡UW Gi 2022 mv‡ji Avw_©K Kvh©vewj n‡jv- mvaviY ‡kqvi Bmy¨
1,00,000 UvKv, eÛ Bmy¨ 2,00,000 UvKv, jf¨vsk cÖ`vb 50,000 UvKv| D³ cÖwZôv‡bi A_©msµvšÍ Kvh©vewj n‡Z wbU bM`
cÖevn KZ n‡e ?
mvaviY †kqvi Bmy¨ 1,00,000
eÛ Bmy¨ 2,00,000
jf¨vsk cÖ`vb (50,000)
A_©vqb Kvh©µg n‡Z wbU bM` cÖevn 2,50,000
 AbycvZ msµvšÍ MvwYwZK mgm¨v *** :
 PjwZ AbycvZ 2:1 PjwZ `vq 10,000 UvKv n‡j PjwZ m¤ú` KZ ?

PjwZ AbycvZ = PjwZ m¤ú`

PjwZ `vq
GLv‡b, PjwZ m¤ú` PjwZ `vq 10,000 Gi wظY-
PjwZ m¤ú` = 10,000  2= 20,000 UvKv
 hw` PjwZ m¤ú` 20,000 UvKv, PjwZ AbycvZ 4:1 n‡j PjwZ g~jab KZ ?
20,000
GLv‡b, AbycvZ Abyhvqx PjwZ m¤ú` 20,000 n‡j PjwZ `vq n‡e A_©vr = 5,000 UvKv
4
Zvn‡j, PjwZ g~jab = PjwZ m¤ú` - PjwZ `vq
= 20,000 UvKv, = 15,000 UvKv
 IMPORTANT MATHEMATICAL PROBLEM & SOLUTION FOR (MCQ+WRITTEN)***

 bM` Pµ /bM` iƒcvšÍi Pµ*** t  ABC ‡Kv¤úvwb KvPuvgvj µq K‡i 25 w`b ci Zv cwi‡kva K‡i Ges m¤ú~Y©
ˆZwiK…Z cY¨ ‡µZv‡`i wbKU evwK‡Z weµq K‡i A_© Av`vq Ki‡Z mgq jv‡M 65w`b| GQvovI gRy` Mo Ae¯’vbKvj A_©vr
KvPuvgvj‡K Drcvw`Z c‡Y¨i iƒcvšÍi Ges weµq Ki‡Z mgq jv‡M 80 w`b| D³ †Kv¤úvwb AvMvgx eQi cÖ‡qvRb n‡e
30,00,000 UvKv Kibxq: (i) bM` iƒcvšÍi Pµ wbY©q K‡iv| (ii) cwiPvjbPµ wbY©q K‡iv|(iii) bM` AveZ©b wbY©q K‡iv|
(iv) b~b¨Zg cwiPvjb bM‡`i cwigvY wbY©q K‡iv|
(i) bM` iƒcvšÍi Pµ (CCC) = AAT + ACP − APP ‡`Iqv Av‡Q,
=80+65-25=120 gRy` c‡Y¨i Mo Ae¯’vb Kvj (AAT) =80w`b,
Mo Av`v‡qi mgq (ACP)=65w`b
Mo cwi‡kv‡ai mgq (APP)=25w`b
(ii) cwiPvjb Pµ t
cwiPvjb Pµ (OC) = AAI + ACP =80+65=145 w`b
(iii) bM` AveZ©b
360 360
bM` Ave©Zb = = = 3 evi
bM` iƒcvšÍi Pµ (CCC ) 120
(iv) b~b¨Zg bM` A‡_©i cwigvY
evwl© K bM` ewntcÖevn 30,00,000
b~b¨Zg cwiPvjb bM` = = = 10,00,000 UvKv
bM` AveZ© b 3
 wgZ¨e¨qx digv‡qk cwigvYt  iwng †UªWv©‡mi evwl©K Pvwn`vi cwigvY 40, 000 GKK| cÖwZevi dvigv‡k e¨q 1,000
UvKv| cÖwZ GK‡Ki µgg~j¨ 500 UvKv| GKK cÖwZ enb LiP 10 UvKv n‡j wgZe¨qx digv‡q‡ki cwigvb (EOQ) wbY©q
Ki|
2 A0 2  40,000  1,000 8,00,00,000 ‡`Iqv Av‡Q,
EOQ = = = evwl©K Pvwn`v (A)=40,000 GKK
C 10 10 digv‡qk cÖwZ e¨q (O)=1,000 UvKv
= 80,00,000 = 2,829 GKK enb LiP (C)=10UvKv
 wgZe¨qx dvigv‡q‡ki cwigvY 2,829 GKK,

 evwl©K digv‡qk msL¨v*** t  Square Company Gi wgZ¨e¨qx dvigv‡q‡ki cwigvY 1,000 GKK Ges evwl©K gRy`
c‡Y¨i Pvwn`v 10,000 GKK n‡j evwl©K dvigv‡qk msL¨v wbY©q Ki|
evwl© K gRy` c‡ Y¨i Pvwn`v 10,000
evwl©K dvigv‡qk msL¨v (N) = = = 10wU|
EOQ 1000

 ‡gvU digv‡qk e¨qt  ivûj †UªWv‡©mi cÖwZ dvigv‡qk e¨q 100 UvKv | †Kv¤úvbx hw` eQ‡i 10 evi dvigv‡qk †`q
Zvn‡j ivûj
†UªWv‡m©i †gvU evwl©K dvigv‡qk e¨q KZ n‡e?
‡gvU dvigv‡q‡ki e¨q = evwl©K digv‡qk msL¨v  dikv‡qk e¨q = 10  100 =1,000 UvKv|
 Mo gRy` cY¨***:  Square Company Gi wgZe¨qx digv‡qk cwigvY 1,000 GKK| ‡Kv¤úvbxi Mo gRy` cY¨
wbY©q Ki|
EOQ 1,000
Mo gRy` cY¨ = = = 500 GKK Mo gRy` cY¨ 500 GKK|
2 2

 †gvU enb LiP:  GKwU cÖwZôv‡bi Mo gRy` cY¨ 500 GKK Ges cÖwZ GKK enb LiP 2 UvKv n‡j †gvU enb LiP
wbY©q Ki|
‡gvU enb LiP = Mo gRy` cY¨  cÖwZ GKK enb LiP = 500  2= 1,000 UvKv|

IMPORTANT MATHEMATICAL PROBLEM & SOLUTION FOR (MCQ+WRITTEN)***

 Acwi‡kvwaZ / Amxg eÛ***: Apex wj : cÖwZwU 2,000 UvKv g~‡j¨i 10% Kzcb †iU Ges cÖZ¨vwkZ Av‡qi nv‡i
eÛwU hw` Amxg mg‡qi Rb¨ Bmy¨ K‡i Z‡e e‡Ûi eZ©gvb g~j¨ (VB) KZ ?
I 200 GLv‡b,
VB =
Kd
=
0.10
= 2000 I = 2000  10% = 200
eÛwU eZ©gvb evRvi g~j¨ 2,000 UvKv | Kd = 0.10
 wR‡iv Kycb eÛ :  10 eQi †gqv`x 1 wU e‡Ûi g~j¨ 2000 UvKv| hw` eÛwUi cÖZ¨vwkZ Av‡qi nvi 10% n‡j eÛwUi
g~j¨ KZ ?
MV 2000 2000 2000
VB = = = = = 771 UvKv eÛwUi g~j¨ 771 UvKv|
(1 + Kd) n
(1 + 0.10) 10
(1.10) 10
2.5937
 eZ©gvb / PwjZ Av‡qi nvi(CY)***:  Habib’s Acadamy Limited Gi 10 eQi †gqv`x cÖwZwU e‡Ûi eZ©gvb
evRvi g~‡j¨ 1500 UvKv, e‡Ûi Kzcb my‡`i cwigvb 100 UvKv n‡j e‡Ûi eZ©gvb Av‡qi nvi(CY) wbY©q Ki|
I 100 GLv‡b,
Cy = = = 0.0666 100 = 6.67% I = 100 UvKv
SV 1500
e‡Ûi eZ©gvb Av‡qi nvi 6.67% SV = 1500 UvKv

 PjwZ Av‡qi nvi I g~jabx Avq:  Rbve 2021 mv‡j ABC ‡Kv¤úvwbi GKwU †kqvi 200 UvKvq µq Kij, eQi †k‡l
Zvi cÖZ¨vwkZ jf¨vsk 4 UvKv| wZwb 2022 mv‡j †kqviwU 280 UvKvq weµq K‡iwQ‡jb|
KiYxq : (i) PjwZ Av‡qi nvi (ii) g~jabx Avq
Solution:
D 4
(i) PjwZ Av‡qi nvi = 1  100 =  100 = 2%
P0 200
(ii) g~jabx Avq = p1- p0 = 280 - 200 = 80 UvKv
 gyjabx jvf g~jabx Av‡qi nvi: GKwU e‡Ûi cÖviw¤¢K g~j¨ 100 UvKv , mgvcbx g~j¨ 120 UvKv, g~jabx jvf KZ?
g~jabx jv‡fi nvi KZ ?
Avgiv Rvwb,
gyjabx jvf = e‡Ûi mgvcbx g~j¨ (P1) – e‡Ûi cÖviw¤¢K g~j¨ ( P0)
= 120 - 100 = 20
Avevi,
mgvcbx g~j¨ P1 - cÖviw¤¢K g~j¨ P0
g~jabx Av‡qi nvi =
cÖviw¤¢K g~j¨
120 - 100
= = 20%
100
 Bata ‡Kv¤úvwbi Kzcb eÛ evRv‡i wewµ n‡”Q 1100 UvKvq , wbY©qK…Z eZ©gvb g~j¨/AšÍ©wbwnZ g~j¨ 1150 UvKv nq
Zvn‡j eÛwU µq Kiv DwPZ ?***

DËi : DwPZ , KviY wbb©qK…Z AšÍwbwn©Z/ eZ©gvb g~j¨ Abyhvqx eÛwUi cÖK…Z `vg nIqv DwPZ 1,150 UvKv, wKš‘y eÛwU (1150
-1100) = 50 UvKv Kg g~‡j¨ weµq n‡”Q|
 Orion ‡Kv¤úvwbi e‡Ûi wbY©qK…Z AšÍ©wbwnZ g~j¨/eZ©gvb g~j¨ 900 UvKv , hvq evRvig~j¨ 1,000 UvKv n‡j, eÛwU µq
Kiv DwPZ ?***

DËi : DwPZ bv| KviY wbb©qK…Z AšÍwbwn©Z/ eZ©gvb g~j¨ Abyhvqx eÛwUi cÖK…Z `vg nIqv DwPZ 900 UvKv, wKš‘y eÛwU
(1000-900) =100 UvKv †ewk `v‡g wewµ n‡”Q|

  AvwKe wjt 10% my‡` FYcÎ weµq K‡i 6,00,000 UvKv g~jab msMÖn Ki‡Z Pvq| hw` K‡cv©‡iU K‡ii nvi 40% nq,
Z‡e D³ ‡Kv¤úvbxi F‡Yi e¨q KZ n‡e ?***
Avgiv Rvwb, Acwi‡kva‡hvM¨ F‡Yi e¨q ; Kd = kb(1-T)
= .10( 1- .40)
= .10  .60
= .06  100
= 6%
myZivs, Avwjd wjt Gi Acwi‡kva‡hvM¨ F‡Yi e¨q 6%|
  Nova Auto Mobiles 12% my‡`i 1000 UvKv g~‡j¨i Acwi‡kva‡hvM¨ FYcÎ Bmy¨ K‡i‡Q| FYK…Z g~jab e¨q
wbY©q Ki hw` FY cÎwU wjwLZ g~‡j¨ weµq nq |***
Avgiv Rvwb,
I
FY g~ja‡bi e¨q (Kd) = FV = wjwLZ g~j¨ = 1000 UvKv
NSV
I = evwl©K my‡`i cwigvY
120
= = 1000  .12 =120
1000 NSV = 1000 UvKv
= .12
= 12%
  WvUv my wjt G eQi 12 UvKv nv‡i jf¨vsk cÖ`vb K‡i Ges G nvi fwel¨‡ZI w¯’i _vK‡e| †Kv¤úvwbi mvaviY †kqvi‡ii
g~‡j¨ 120 UvKv nq, Z‡e †kq‡ii g~jab e¨q KZ n‡e ?***
Avgiv Rvwb, mvaviY †kqv‡ii g~jab e¨q
D D1 =cÖZ¨vwkZ jf¨vsk = 12
Ke = 1
P0 P0 = mvaviY †kqv‡ii evRvi g~j¨
= 120 UvKv
12
=
120
= 10%

IMPORTANT MATHEMATICAL PROBLEM & SOLUTION FOR (MCQ+WRITTEN)***

 †cÑe¨vK mgq / wewb‡qvM cwi‡kva Kvj(PBP) : (mgvb bM` cÖevn)***

ABC ‡Kv¤úvbx GKwU cÖK‡í 2,00,000 UvKv wewb‡qvM K‡i Ges D³ cÖK‡í n‡Z cÖwZ eQi 50,000UvKv K‡i bM` cÖevn Avkv
K‡i| cÖKíwUi wewb‡qvM cwi‡kvaKvj (PBP) KZ ?

cÖv_wgK wewb‡qvM 2,00,000

PBP = = = 4 eQi
evwl©K mgvb bM` cÖevn 50,000
 gybvdv AR©b m~PK/ jvfRbKZv m~PK ( PI)***
 GKwU cÖK‡íi AvšÍt cÖev‡ni eZ©gvb g~j¨ 100,000 UvKv Ges ewnt cÖev‡ni eZ©gvb g~j¨ 50,000 UvKv n‡j gybvdv AR©b
m~PK KZ ?
gybvdv AR©b m~PK:
AvšÍt cÖev‡ni eZ©gvb g~j¨
PI = ewnt cÖev‡ni eZ©gvb g~j¨
100,000
= = 2
50,000
gybvdv AR©b m~PK 2 |
 Mo gybvdvi nvi wbY©q :
wg. Avwei GKwU cÖK‡íi cÖv_wgK wewb‡qvM 1,10,000 UvKv | cÖKíwUi Avqy®‹vj 5 eQi cÖK‡íi Ki cieZ©x wbU g~bvdv wb¤œiƒc :
eQi KicieZx© gybvdv eQi KicieZx© gybvdv
1 15,000 4 28,000
2 18,000 5 32,000
3 23,000

 Mo gybvdvi nvi:
Ki cieZ©x gybvdv 23,200
ARR = =  100 = 42.18%
Mo wewb‡qvM 55,000
15,000 + 18,000 + 23,000 + 28,000 + 32,000 1,16,000
Note :  Ki cieZx© Mo wbU gybvdv = =
5 5
= 23,200 UvKv
wevb‡qvM 1,10,000
 Mo wewb‡qvM = = = 55000 UvKv
2 2
 wm×všÍ MÖnY:***
 ARR:‡hme cÖK‡íi ARR cÖZ¨vwkZ nv‡ii †P‡q †ewk nq,†mme cÖKí MÖnY Kiv n‡e, Kg n‡j cÖKí eR©b Kiv n‡e|
‡hme cÖK‡íi ARR cÖwZóv‡bi cÖZ¨vwkZ nv‡ii mgvb nq, †mme cÖKí e¨e¯’vcK MÖnY ev eR©b Ki‡Z cv‡i|
 PBP: MYbvK…Z †c-e¨vK mgq hw` e¨e¯’vcbv KZ…©K c~e© wbav©wiZ †c-e¨vK mgq n‡Z †ewk nq Zvn‡j cÖKíwU eR©bxq|MYbvK…Z
†c-e¨vK mgq hw` e¨e¯’vcbv KZ…©K c~e© wbav©wiZ †c-e¨vK mgq n‡Z Kg nq Zvn‡j cÖKíwU MÖnY‡hvM¨|
 NPV:NPV abvZœK n‡j cÖKíwU MÖnY Kiv nq|NPV FbvZœK n‡j cÖKíwU eR©b Kiv nq|
 NPV k~Y¨ n‡j e¨e¯’vcK cÖKíwU MÖnY ev eR©b Ki‡Z cv‡i|
 IRR: IRR hw` g~jab e¨q n‡Z †ewk nq, cÖKíwU MÖnY Kiv nq| hw` Kg nq, Zvn‡j cÖKíwU eR©b Kiv nq|
 PI: ‡Kvb cÖK‡íi PI Gi gvb 1 Gi †P‡q †ewk n‡j cÖKíwU MÖnY‡hvM¨| Kg n‡j cÖKíwU eR©b Ki‡Z n‡e |
 ‡Kvb cÖK‡íi PI Gi gvb 1 Gi mgvb n‡j †mme cÖKí e¨e¯’vcK wm×všÍ MÖnY Ki‡e |

 hw` SzuwKgy³ Av‡qi 8%, evRvi wiUvb©/Avq 12% Ges weUv 1.5 nq , Z‡e cÖZ¨vwkZ Av‡qi nvi E(R) KZ n‡e Zv
wmGwcGg (CAPM) g‡W‡ji mvnv‡h¨ wbY©q Ki| (If risk free rate is 8% , Market return is 12% and Beda is
, Find out the expected rate of return using CAPM model)***
Solution:
Avgiv Rvwb, CAPM g‡Wj Abyhvqx, GLv‡b,
E(R) = Rf + (Rm - Rf)  SzuwKgy³ Av‡qi nvi( Risk free of return)=R F = 8%
= 0.08+(0.12-0.08)  1.5 evRvi Avq (Market return) = RM= 12%
= 0.08 + 0.06 cÖZ¨vwkZ Av‡qi nvi ( Expected rate of return )= E(R)=?
= 0.14
= 14%
 ÕKÕ †Kv¤úvwbi cÖZ¨vwkZ Av‡qi nvi 14%
 ‡cvU©‡cvwjI Av‡qi nvi (Rp)***:
Rbve AvwZK A I B `ywU †Kv¤úvwb‡Z wewb‡qvM K‡ib| †hLv‡b A ‡Kv¤úvwbi Av‡qi nvi 10% Ges wewb‡qvM AbycvZ 40%
Aci w`‡K B ‡Kv¤úvwb‡Z Av‡qi nvi 12% Ges wewb‡qv‡Mi AbycvZ 60% n‡j †cvU©‡cvwjI Av‡qi nvi (Rp) wbY©q Ki?
‡cvU©‡cvwjI Av‡qi nvi ( Rp) = R A w A + R B w B
= (10  .40) + ( 12  .60) = 4 + 7.2 = 11. 20 %

 gybvdvi nvi wbY©q: (jf¨vsk Qvov)***

NRB ‡Kv¤úvbx GKwU †kqvi 100 UvKv w`‡q µq K‡i 1 eQi ci 130 UvKv w`‡q weµq Kij| GB †kqvi †_‡K
wewb‡qvMKvix †Kvb jfvskv cvqwb| ‡m‡ÿ‡Î gybvdvi nvi KZ?
gybvdvi nvi = weµqg~j¨ (P1)- µqg~j¨ (P0)
µqg~j¨ (P0)
130 − 100 30
= = = 0.30  100 =30%
100 100