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प्रश्न
From the following Balance Sheet of ABC Ltd. as at 31st March, 2019, Calculate Debt to Equity Ratio:
|
Particulars |
₹ |
|
| I. EQUITY AND LIABILITIES | ||
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1. Shareholder's Funds |
||
|
(a) Share Capital: |
||
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(i) Equity Share Capital |
5,00,000 |
|
|
(ii) 10% Preference Share Capital |
5,00,000 |
10,00,000 |
|
(b) Reserves and Surplus |
2,40,000 |
|
|
2. Non-Current Liabilities |
||
|
Long-term Borrowings (Debentures) |
2,50,000 |
|
|
3. Current Liabilities : |
||
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(a) Trade Payables |
4,30,000 |
|
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(b) Other Current Liabilities |
20,000 |
|
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(c) Short-term Provisions: Provision for Tax |
3,00,000 |
|
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Total |
22,40,000 |
|
| II. ASSETS | ||
|
1. Non-Current Assets |
||
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Fixed Assets: |
||
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(i) Tangible Assets |
6,40,000 |
|
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(ii) Intangible Assets |
1,00,000 |
|
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2. Current Assets |
||
|
(a) Inventories |
7,50,000 |
|
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(b) Trade Receivables |
6,40,000 |
|
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(c) Cash and Cash Equivalents |
1,10,000 |
|
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Total |
22,40,000 |
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उत्तर
Long-term Debt = Debentures = 2,50,000
Equity = Equity Share Capital + 10% Preference Share Capital + Reserves and Surplus
= 5,00,000 + 5,00,000 + 2,40,000 = 12,40,000
`"Debt - Equity Ratio" = "Long-term Debts"/"Equity" 250000/1240000 = 0.2 : 1`
