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प्रश्न
From the following information, calculate ‘Proprietary Ratio’ and ‘Debt-to-Equity Ratio’:
| (₹) | |
| Equity Share Capital | 3,00,000 |
| Preference Share Capital | 1,00,000 |
| Reserves and Surplus | 1,00,000 |
| Plant and Machinery | 3,50,000 |
| Non-Current Investments | 1,00,000 |
| Current Assets | 2,00,000 |
| Long-term Borrowings | 1,50,000 |
संख्यात्मक
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उत्तर
Shareholders’ Funds (Equity):
Equity Share Capital + Preference Share Capital + Reserves and Surplus
3,00,000 + 1,00,000 + 1,00,000 = 5,00,000
Total Assets:
Plant and Machinery + Non-Current Investments + Current Assets
3,50,000 + 1,00,000 + 2,00,000 = 6,50,000
Debt (Long-term Liabilities):
Long-term Borrowings = 1,50,000
A. Proprietary Ratio:
`"Shareholders’ Funds"/"Total Assets"`
`(5,00,000)/(6,50,000) = 0.769 : 1 or 0.77 : 1`
B. Debt-to-Equity Ratio:
`"Debt"/"Equity"`
`(1,50,000)/(5,00,000) = 0.3 : 1`
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