Advertisements
Advertisements
प्रश्न
From the following Balance Sheet of Akhil Ltd. as at 31st March, 2026, calculate (i) Net Assets Turnover Ratio and (ii) Fixed Assets Turnover Ratio:
| Particulars | Note No. | ₹ |
|---|---|---|
| I. EQUITY AND LIABILITIES | ||
| 1. Shareholders' Funds | ||
| (a) Share Capital | 10,00,000 | |
| (b) Reserves and Surplus | 3,00,000 | |
| 2. Non-Current Liabilities | ||
| Long-term Borrowings: | ||
| ,8% Debentures | 5,00,000 | |
| 3. Current Liabilities | ||
| (a) Trade Payables | 1,50,000 | |
| (b) Other Current Liabilities | 50,000 | |
| Total | 20,00,000 | |
| II. ASSETS | ||
| 1. Non-Current Assets | ||
| Property, Plant and Equipment and Intangible Assets: | ||
| ,Property, Plant and Equipment (Net of Depreciation) | 13,00,000 | |
| 2. Current Assets | ||
| (a) Inventories | 3,00,000 | |
| (b) Trade Receivables | 2,50,000 | |
| (c) Cash and Cash Equivalents | 1,50,000 | |
| Total | 20,00,000 |
Advertisements
उत्तर
Preliminary Calculation:
Capital Employed (Net Assets):
Using the Liabilities side approach:
\[\text{Capital Employed} = \text{Share Capital} + \text{Reserves and Surplus} + \text{Long-term Borrowings (8\% Debentures)}\]
$$\text{Capital Employed} = ₹ 10,00,000 + ₹ 3,00,000 + ₹ 5,00,000$$
$${\text{Capital Employed} = ₹ 18,00,000}$$
Ratio Calculations:
(i) Net Assets Turnover Ratio:
$$\text{Net Assets Turnover Ratio} = \frac{\text{Revenue from Operations}}{\text{Capital Employed (Net Assets)}}$
$$\text{Net Assets Turnover Ratio} = \frac{45,00,000}{18,00,000} = 2.5$$
$${\text{Net Assets Turnover Ratio} = 2.5\text{ Times}}$$
(ii) Fixed Assets Turnover Ratio:
$$\text{Fixed Assets Turnover Ratio} = \frac{\text{Revenue from Operations}}{\text{Net Fixed Assets}}$$
$$\text{Fixed Assets Turnover Ratio} = \frac{45,00,000}{13,00,000} \approx 3.4615$$
$${\text{Fixed Assets Turnover Ratio} = 3.47\text{ Times}} \ $$
