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प्रश्न
From the following information, calculate the following ratios (up to two decimal places):
- Debt to Total Assets Ratio
- Proprietary Ratio
- Inventory Turnover Ratio
| Particulars | ₹ |
| Current Assets (including inventory of ₹ 2,00,000) | 10,00,000 |
| Shareholder’s Funds | 14,40,000 |
| Non-Current Liabilities (10% Long-term Bank Loan) | 8,00,000 |
| Current Liabilities | 5,00,000 |
| Revenue from Operations | 15,00,000 |
| Gross Profit | 6,00,000 |
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उत्तर
(i) Debt to Total Assets Ratio = `"Debt"/"Total Assets"`
Debt = 10% Long-term Bank Loan = ₹ 8,00,000
Total Assets = Shareholder’s Funds + Total Debts (i.e., Non-Current Liabilities + Current Liabilities)
= ₹ 14,40,000 + ₹ 8,00,000 + ₹ 5,00,000
= ₹ 27,40,000
Debt to Total Assets Ratio = `(₹ 8,00,000)/(₹ 27,40,000)`
= 0.29 : 1
(ii) Proprietary Ratio = `"Shareholder’s Funds"/"Total Assets"`
= `(₹ 14,40,000)/(₹ 27,40,000)`
= 0.53 : 1
(iii) Cost of Revenue from Operations = Revenue from Operations − Gross Profit
= ₹ 15,00,000 − ₹ 6,00,000
= ₹ 9,00,000
Inventory Turnover Ratio = `"Cost of Revenue from Operations"/"Average Inventory"`
= `(₹ 9,00,000)/(₹ 2,00,000)`
= 4.5 Times
