Give Ans this Sum

adj. purchases ki % of which plz specify

what is adj. purchases??????? pls explain then i'll solve the question

i don't know the same , thats why i have asked as it is current year T Y Bcom(S G U) paper

Please guide me 

STR is 20 times ( cogs/avg.stk) & is cogs is not given then can be taken on net sales & i take net sales while computing STR

ye to specify karo ki adj. purchases 60% on which item

 OK MEIN TOMMORROW ISKKA SOLUTION DETI HOO

Adjusted purchase = op. stock + purchase – cl. Stock + direct expenses
 
Let op. stock  = X
Cl. Stock = X/2
Purchase = 8X
Sale = 15X
Direct exp. (purchase exp) = 20000
Adjusted purchase = X +8X - X/2 + 20000 = 8.5X +20000
Or, 60% of 15X, i.e. 9X
 
è 9X = 8.5X +20000
X = 40000
 
Now come to question:
STR= COGS / average stock
      = 360000/ 30000 = 12TIMES

OPERATING RATIO= COGS+OPERATING EXP/NET SALES* 100= 3,60,000+60,000/6,00,000*100 =70%
 
NP ratio = NP / Sales

NP= SALES-COGS-OPERATING EXP- TAX=6,00,000-3,60,000-60,000-90,000=90.000

NP RATIO= 90,000/6,00,000*100= 15%

AND SORRY PAHLE GALAT STR BATA DI THI

Adjusted Purchase & COGS both are Same