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प्रश्न
From the following, calculate (a) Debt Equity Ratio (b) Total Assets to Debt Ratio (c) Proprietary Ratio.
| Rs. | |
| Equity Share Capital | 75,000 |
| Share application money pending allotment | 25,000 |
| General Reserve | 45,000 |
| Balance in the Statement of Profits and Loss | 30,000 |
| Debentures | 75,000 |
| Trade Payables | 40,000 |
| Outstanding Expenses | 10,000 |
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उत्तर
a) Debt Equity Ratio:
Equity/Shareholder funds = Equity Share Capital + Share application money pending allotment + General Reserve + Balance in the Statement of Profits and Loss
= 75,000 + 25,000 + 45,000 + 30,000
= Rs. 1,75,000
Debt = Debentures = Rs. 75,000
Debt Equity Ratio = `"Debt"/ "Equity"`
Debt Equity ratio = `(75,000)/(1,75,000)`
= `3/7`
= 0.43 : 1
b) Total Assets to Debt Ratio:
Total Assets = Total liabilities
Total Assets = Equity Share Capital + Share application money pending allotment + General Reserve + Balance in the Statement of Profits and Loss + Debentures + Trade Payables + Outstanding Expenses
= 75,000 + 25,000 + 45,000 + 30,000 + 75,000 + 40,000 + 10,000
= 3,00,000
Total Assets to Debt Ratio = `"Total assets"/"Debt"`
Total Assets to Debt Ratio = `(3,00,000)/(75,000)`
= 4 : 1
c) Proprietary Ratio:
Proprietary Ratio = `"Shareholder Funds"/"Net Assets"`
Proprietary Ratio = `(1,75,000)/(3,00,000)`
= `7/12`
= 7 : 12
= 0.58 : 1
