From the following details, calculate net profit before tax:Net Profit after tax is Rs. 50,000;15% Long-term debt 12,00,000;Tax rate 20%.

To find Net Profit Before Tax (NPBT), use the relationship between profit after tax and the corporate tax rate:
$$\text{Net Profit After Tax (NPAT)}=\text{NPBT}\times (1-\text{Tax Rate})$$
Given metrics:$\text{NPAT}=\text{Rs. }50,000$$\text{Tax Rate}=20\%=0.20$ Substitute these values into the formula:
$$50,000=\text{NPBT}\times (1-0.20)$$
$$50,000=\text{NPBT}\times 0.80$$
$$\text{NPBT}=\frac{50,000}{0.80}=\text{Rs. }62,500$$
Note: Long-term debt interest considerations are already accounted for before reaching the tax computation stage, so the long-term debt figures are not needed for this calculation.