Computation of GP rATIO

REFFER THE FOLLOWING FILE

Thanks Mr Manoj Tilokani for the reply.But small doubt why GP is applied on Cost ofsales instead of Retail sales to arrive at GP Ratio

JUST LOGIC IS THAT RETAILERS ARE NOT MANUFACURING CONCERNS.. THEY JUST ADD THIER PROFIT MARGIN TO COST..( STILL THIS CAN BE OBJECTED, WHEN I WAS IN CPT, MY TEACHER EXPLIANED ME THIS CONCEPT)