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प्रश्न
Calculate ‘Quick Ratio’ and ‘Debt-Equity Ratio’ from the following information:
| Total Debt | ₹ 8,00,000 |
| Inventory | ₹ 2,20,000 |
| Long-term Debts | ₹ 6,00,000 |
| Working Capital | ₹ 2,40,000 |
| Shareholders’ Funds | ₹ 12,00,000 |
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उत्तर
Calculation of Current Liabilities:
\[\text{Current Liabilities} = \text{Total Debt} - \text{Long-term Debts}\]
$$\text{Current Liabilities} = ₹ 8,00,000 - ₹ 6,00,000$$
$${\text{Current Liabilities} = ₹ 2,00,000}$$
Calculation of Current Assets:
$$\text{Current Assets} = \text{Working Capital} + \text{Current Liabilities}$$
$$\text{Current Assets} = ₹ 2,40,000 + ₹ 2,00,000$$
$${\text{Current Assets} = ₹ 4,40,000}$$
Calculation of Quick Assets:
$$\text{Quick Assets} = \text{Current Assets} - \text{Inventory}$$
$$\text{Quick Assets} = ₹ 4,40,000 - ₹ 2,20,000$$
$${\text{Quick Assets} = ₹ 2,20,000}$$
Calculation of Ratios:
(i) Quick Ratio:
$$\text{Quick Ratio} = \frac{\text{Quick Assets}}{\text{Current Liabilities}}$$
$$\text{Quick Ratio} = \frac{2,20,000}{2,00,000} = 1.1$$
$${\text{Quick Ratio} = 1.1 : 1}$$
(ii) Debt-Equity Ratio:
$$\text{Debt-Equity Ratio} = \frac{\text{Long-term Debts}}{\text{Shareholders' Funds}}$$
$$\text{Debt-Equity Ratio} = \frac{6,00,000}{12,00,000} = 0.5$$
$${\text{Debt-Equity Ratio} = 0.5 : 1}$$
