n NISM Certifications
XV NISM Series XV
Medium

Alpha Ventures Ltd reported standalone revenue of Rs. 5,100 crores, owns 80% of Beta Corp (Revenue 2,500 crores) and 25% of Gamma Associates (Revenue 1,300 crores). Calculate consolidated revenue.

Practice question from NISM XV Mock Test 2 — bank. The correct answer is highlighted below with a full explanation.

Options

  1. A

    Rs. 5,100 crores

  2. Rs. 7,600 crores

    Correct answer

  3. C

    Rs. 8,900 crores

  4. D

    Rs. 6,300 crores

Why this is the answer

Only Beta Corp is fully consolidated (ownership >50%). Consolidated revenue = 5,100 + 2,500 = 7,600 crores. Revenue from associates (20–50% ownership) is not fully consolidated.

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