Gross profit margin and rate of stock turnover

Gross Profit is the difference between Net Sales Revenue (Turnover) and Cost of Goods Sold.
From the previous problem:
Net Sales Revenue = K150,000
Cost of Goods Sold = K136,000

$$\text{Gross Profit} = \text{Net Sales Revenue} - \text{Cost of Goods Sold}$$ $$\text{Gross Profit} = \text{K}150,000 - \text{K}136,000$$ $$\text{Gross Profit} = \text{K}14,000$$

The Gross Profit Margin is calculated by dividing Gross Profit by Net Sales Revenue and multiplying by 100 to express it as a percentage.

$$\text{Gross Profit Margin} = \frac{\text{Gross Profit}}{\text{Net Sales Revenue}} \times 100\%$$ $$\text{Gross Profit Margin} = \frac{\text{K}14,000}{\text{K}150,000} \times 100\%$$ $$\text{Gross Profit Margin} = 0.09333... \times 100\%$$ $$\text{Gross Profit Margin} \approx 9.33\%$$

The Gross Profit Margin is approximately $\boxed{9.33\%}$.

Group 4: Rate of Stock Turnover

Average Stock is the average of the opening and closing stock values.
From the previous problem:
Opening Stock = K30,000
Closing Stock = K30,000

$$\text{Average Stock} = \frac{\text{Opening Stock} + \text{Closing Stock}}{2}$$ $$\text{Average Stock} = \frac{\text{K}30,000 + \text{K}30,000}{2}$$ $$\text{Average Stock} = \frac{\text{K}60,000}{2}$$ $$\text{Average Stock} = \text{K}30,000$$

The Rate of Stock Turnover (or Inventory Turnover Ratio) is calculated by dividing the Cost of Goods Sold by the Average Stock.

$$\text{Rate of Stock Turnover} = \frac{\text{Cost of Goods Sold}}{\text{Average Stock}}$$ $$\text{Rate of Stock Turnover} = \frac{\text{K}136,000}{\text{K}30,000}$$ $$\text{Rate of Stock Turnover} \approx 4.5333...$$

Rounding to two decimal places:

$$\text{Rate of Stock Turnover} \approx 4.53 \text{ times}$$

The Rate of Stock Turnover is approximately $\boxed{4.53 \text{ times}}$.