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प्रश्न
From the following, calculate the ‘Debt to Capital Employed Ratio’:
| Particulars | ₹ |
|---|---|
| 9% Debentures | 2,00,000 |
| 8% Public Deposits | 5,00,000 |
| Long-term Provisions | 2,00,000 |
| Equity Share Capital | 8,00,000 |
| Reserves and Surplus | 5,00,000 |
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उत्तर
Calculation of Debt (Long-term Debt):
\[\text{Debt} = \text{9\% Debentures} + \text{8\% Public Deposits} + \text{Long-term Provisions}\]
$$\text{Debt} = ₹ 2,00,000 + ₹ 5,00,000 + ₹ 2,00,000$$
$${\text{Debt} = ₹ 9,00,000}$$
Calculation of Shareholders’ Funds (Equity):
$$\text{Shareholders' Funds} = \text{Equity Share Capital} + \text{Reserves and Surplus}$$
$$\text{Shareholders' Funds} = ₹ 8,00,000 + ₹ 5,00,000$$
$${\text{Shareholders' Funds} = ₹ 13,00,000}$$
Calculation of Capital Employed:
$$\text{Capital Employed} = \text{Shareholders' Funds} + \text{Debt}$$
$$\text{Capital Employed} = ₹ 13,00,000 + ₹ 9,00,000$$
$${\text{Capital Employed} = ₹ 22,00,000}$$
Calculation of Debt to Capital Employed Ratio:
$$\text{Debt to Capital Employed Ratio} = \frac{\text{Debt}}{\text{Capital Employed}}$$
$$\text{Debt to Capital Employed Ratio} = \frac{9,00,000}{22,00,000} = \frac{9}{22} \approx 0.409$$
Debt to Capital Employed Ratio = 0.41 : 1
