हिंदी

Calculate Interest Coverage Ratio and Rate of Interest on Bank Loan from the following information: (i) Bank Loan (Assume the only debt of the company) (ii) Profit after Tax (iii) Tax Rate - Accounts

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प्रश्न

Calculate Interest Coverage Ratio and Rate of Interest on Bank Loan from the following information:

(i) Bank Loan (Assume the only debt of the company) ₹ 50,00,000
(ii) Profit after Tax ₹ 8,57,500
(iii) Tax Rate 30%
(iv) Profit before Interest and Tax ₹ 15,75,000
संख्यात्मक
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उत्तर

Interest Coverage Ratio = `"Profit before Interest and Tax"/"Fixed Interest Charges"`

Profit before tax = `₹ 8,57,500 xx 100/70`

= ₹ 12,25,000

Interest = Profit before Interest and Tax − Profit before Tax

= ₹ 15,75,000 − ₹ 12,25,000

= ₹ 3,50,000

Interest Coverage Ratio = `(₹ 15,75,000)/(₹ 3,50,000)`

= 4.5 times

Rate of Interest on Bank Loan = `(₹ 3,50,000)/(₹ 50,00,000) xx 100`

= 7%

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अध्याय 14: Ratio Analysis - PRACTICAL QUESTIONS [पृष्ठ १४.१२४]

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डी. के. गोएल Accountancy Volume 1 and 2 [English] Class 12 ISC
अध्याय 14 Ratio Analysis
PRACTICAL QUESTIONS | Q 44. | पृष्ठ १४.१२४
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