Railway Accounts Department Examinations

Showing posts with label Operating Ratio Table. Show all posts
Showing posts with label Operating Ratio Table. Show all posts

Sunday, February 5, 2023

Railway Budget 2023-24 Analysis & OR Operating Ratio Table

 FY 2023-24 Railway Budget - Analysis 


SN

Receipts

Amount 

(Rs. in Crores)

Percentage


SN

Expenditure

Amount 

(Rs. in Crores)

Percentage

1

Coaching Revenue

77000

29 %


1

Ordinary Working Expenses

188886.85

72 %

2

Goods Revenue

179500

68 %


2

Appropriation to Pension Fund

70516

27 %

3

Sundry Revenue

8000

  3 %


3

Appropriation to DRF

1000

1 %

4

Gross Revenue (1+2+3)

264500

100 %


4

Total Working Expenses (1+2+3)

260402.85

100 %

5

Suspense

100



5

Suspense

-312.85


6

Gross Traffic Receipts (4+5)

264600



6

Gross Expenditure (4+5)

260090


7

Misc Receipts

400



7

Misc. Expenditure

2700


8

Total Receipts (6+7)

265000



8

Total Expenditure

262790



Operating Ratio:

Operating Ratio = Total Working Expenses / Gross Revenue x 100

Operating Ratio = 260402.85 / 264500 x 100 = 98.45

Operating Ratio =     98.45 %


Net Revenue:

Net Revenue = Gross Revenue minus Gross Working Expenses

Net Revenue =  264500 minus 260402.85 = 4097.15

Net Revenue = 4097.15


Net Receipts/ Surplus =  Total Revenue Receipts minus Total Revenue Expenditure 

Net Receipts / Surplus = 265000 minus 262790 =2210

Appropriation of Net Receipts / Surplus - Rs. 2210 Crores


Fund

Amount

 (Rs. in Crores)

Development Fund

1210

RRSK

1000

Net Receipts Total

2210


Nil appropriations to Capital Fund, RSF - Railway Safety Fund, Debt Service Fund 



OR Table - Ready reckoner for calculation of Operating Ratio


SN

Particulars

formulae

Amount


SN

Particulars

formulae

Amount


1.

Coaching Revenue (less refunds)



1.

OWE - Ordinary Working Expenses




2.

Goods Revenue (less refunds)



2.

Appropriation to DRF




3

Sundry Other Revenue (less refunds)



3

Appropriation to Pension Fund




4

Gross Revenue 

(GR)

(1+2+3)


4

Gross Working Expenses

(GWE)

(1+2+3)


O.R = GWE/GR x 100 = 

Net Revenue = GR - GWE

5

Suspense

(Traffic & DR)



5

Suspense (DP & MAR)




6

Gross Receipts

(4+5))


6

Gross Expenditure

(4+5))



7

Miscellaneous Receipts



7

Miscellaneous Expenditure




8

Total Revenue Receipts

(6+7))


8

Total Revenue Expenditure

(6+7)


Net Receipts/Surplus

 = TRR – TRE  

 


Serial Number 1 to 4 - Commercial Accounts

Serial Number 5 is Link Head 

Serial Number 6 to 8 - Government Accounts


OR Table - Ready reckoner for calculation of Operating Ratio


SN

Particulars

formulae

Amount


SN

Particulars

formulae

Amount


1.

Coaching Revenue (less refunds)


30


1.

OWE - Ordinary Working Expenses


65


2.

Goods Revenue (less refunds)


60

2.

Appropriation to DRF


15


3

Sundry Other Revenue (less refunds)


10

3

Appropriation to Pension Fund


10


4

Gross Revenue 

(GR)

(1+2+3)

100

4

Gross Working Expenses

(GWE)

(1+2+3)

90

O.R = GWE/GE x 100 = 90/100 x 100 =90%

Net Revenue  = GR - GWE 

 Net Revenue

100 - 90 = 10

5

Suspense

(Traffic & DR)


  • 5

5

Suspense (DP)


+5


6

Gross Receipts

(4+5))

95

6

Gross Expenditure

(4+5))

95


7

Miscellaneous Receipts


25

7

Miscellaneous Expenditure


15


8

Total Revenue Receipts

(6+7))

120

8

Total Revenue Expenditure

(6+7)

110

Net Receipts/Surplus

 = TRR – TRE = 10


 Serial Number 1 to 4 - Commercial Accounts

Serial Number 5 is Link Head 

Serial Number 6 to 8 - Government Accounts


                                                             —--end—--