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प्रश्न
Total Assets ₹ 11,00,000; Fixed Assets ₹ 5,00,000; Capital Employed ₹ 10,00,000. There were no Long-term Investments. Calculate Current Ratio.
Hints:
1. Current Assets = Total Assets − Fixed Assets.
2. Current Liabilities = Total Assets − Capital Employed.
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उत्तर
Given:
Total Assets: ₹ 11,00,000
Fixed Assets: ₹ 5,00,000
Capital Employed: ₹ 10,00,000
Calculation of Current Assets:
\[\text{Current Assets} = \text{Total Assets} - \text{Fixed Assets}\]
$$\text{Current Assets} = ₹ 11,00,000 - ₹ 5,00,000$$
$${\text{Current Assets} = ₹ 6,00,000}$$
Calculation of Current Liabilities:
$$\text{Current Liabilities} = \text{Total Assets} - \text{Capital Employed}$$
$$\text{Current Liabilities} = ₹ 11,00,000 - ₹ 10,00,000$$
$${\text{Current Liabilities} = ₹ 1,00,000}$$
Calculation of Current Ratio:
$$\text{Current Ratio} = \frac{\text{Current Assets}}{\text{Current Liabilities}}$$
$$\text{Current Ratio} = \frac{6,00,000}{1,00,000} = 6$$
Current Ratio = 6 : 1
