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प्रश्न
From the following, calculate (a) Debt to Equity Ratio; (b) Total Assets to Debt Ratio; and (c) Proprietary Ratio:
| Equity Share Capital | ₹ 75,000 | Debentures | ₹ 75,000 | |
| Preference Share Capital | ₹ 25,000 | Trade Payable | ₹ 40,000 | |
| General Reserve | ₹ 45,000 | Outstanding Expenses | ₹ 10,000 | |
| Balance in Statement of Profit and Loss | ₹ 30,000 |
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उत्तर
Debt to Equity Ratio= `"Long Term Debts"/"Shareholders' Funds"`
`= "Debentures"/"Equity Share Capital + Preference Share Capital + General Reserve + Balance in Statement of Profit and Loss "`
`= 75000/(75000 + 25000 + 45000 + 30000) = 0.43 : 1`
Total Assets to Debt Ratio =`"Total Assets"/"Long term Debts"`
`="Equity Share Capital + Preference Share Capital + General Reserve + Balance in Statement of Profit and Loss + Debentures + Trade Payables"/"Debentures"`
`= (75000 + 25000 + 45000 + 30000 + 75000 + 40000 + 10000)/75000 = 4 : 1`
Proprietary Ratio =`"Shareholder's Funds"/"Total Assets"`
`="Equity Share Capital + Preference Share Capital + General Reserve + Balance in Statement of Profit and Loss"/"Equity Share Capital + Preference Share Capital + General Reserve + Balance in Statement of Profit and Loss + Debentures + Trade Payables + Outstanding Expenses"`
`= (75000 + 25000 + 45000 + 30000)/(75000 + 25000 + 45000 + 30000 + 75000 + 40000 + 10000) = 0.58 : 1 "or" 58.33%`
