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Calculate goodwill of the firm on the basis of 3 year's purchase of the average profits of the last five years. The profits of the last five years were :YearAmount (Rs.)2013-144,00,0002014-155,00,0002015-16 (60,000)2016-171,50,0002017-182,50,000Additional Information:(i) On 1st January, 2016, a fire broke out which resulted into a loss of goods of Rs. 3,00,000. A claim of Rs. 70,000 was received from the insurance company.(ii) During the year ended 31st March, 2018 the firm received an unexpected tax refund of Rs. 80,000.

Question

Calculate goodwill of the firm on the basis of 3 year's purchase of the average profits of the last five years. The profits of the last five years were :YearAmount (Rs.)2013-144,00,0002014-155,00,0002015-16 (60,000)2016-171,50,0002017-182,50,000Additional Information:(i) On 1st January, 2016, a fire broke out which resulted into a loss of goods of Rs. 3,00,000. A claim of Rs. 70,000 was received from the insurance company.(ii) During the year ended 31st March, 2018 the firm received an unexpected tax refund of Rs. 80,000.

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Solution

Para calcular el goodwill de la empresa basado en la compra de 3 años de las ganancias promedio de los últimos cinco años, siga estos pasos:

  1. Calcular las ganancias ajustadas para cada año:

    • 2013-14: Rs. 4,00,000 (sin ajustes)
    • 2014-15: Rs. 5,00,000 (sin ajustes)
    • 2015-16: Rs. (60,000) (ajustar por la pérdida de bienes)
      • Pérdida de bienes: Rs. 3,00,000
      • Reclamo recibido del seguro: Rs. 70,000
      • Pérdida neta: Rs. 3,00,000 - Rs. 70,000 = Rs. 2,30,000
      • Ganancia ajustada: Rs. (60,000) + Rs. 2,30,000 = Rs. 1,70,000
    • 2016-17: Rs. 1,50,000 (sin ajustes)
    • 2017-18: Rs. 2,50,000 (ajustar por el reembolso de impuestos)
      • Reembolso de impuestos: Rs. 80,000
      • Ganancia ajustada: Rs. 2,50,000 - Rs. 80,000 = Rs. 1,70,000

  2. Calcular las ganancias promedio de los últimos cinco años ajustados:

    • Suma de las ganancias ajustadas: Rs. 4,00,000 + Rs. 5,00,000 + Rs. 1,70,000 + Rs. 1,50,000 + Rs. 1,70,000 = Rs. 13,90,000
    • Promedio de las ganancias ajustadas: Rs. 13,90,000 / 5 = Rs. 2,78,000

  3. Calcular el goodwill basado en la compra de 3 años de las ganancias promedio:

    • Goodwill = 3 * Promedio de las ganancias ajustadas
    • Goodwill = 3 * Rs. 2,78,000 = Rs. 8,34,000

Por lo tanto, el goodwill de la empresa es Rs. 8,34,000.

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