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Compute Working Capital Turnover Ratio, Debt Equity Ratio and Proprietary Ratio from the following information: Paid-up Share Capital Rs. 5,00,000, Current Assets Rs. 4,00,000

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Question

Compute Working Capital Turnover Ratio, Debt Equity Ratio and Proprietary Ratio from the following information:

  Rs.
Paid-up Share Capital 5,00,000
Current Assets 4,00,000
Revenue from Operations 10,00,000
13% Debentures 2,00,000
Current Liabilities 2,80,000
Numerical
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Solution

`"Working capital ratio" = "Revenue from operaions"/"working capital"`

working capital = current assets − Current Liablities

= 4,00,000 − 2,80,000

= `1,20,000`

`"working capital ratio" = "10,00,000"/"1,20,000"`

= 8.33 times

`"Debt equity ratio" = "Debt"/"equity"`

= `(2,00,000)/(5.00,000)`

= 2 : 5

= 0.4 : 1

`"Proprietary Ratio" = "shareholders funds"/"total assets"`

Total assets = Paid-up capital + Debentures + Current liabilities  .....(∴ `"Total Liablities = Total assets"`)

= 5,00,000 + 2,00,000 + 2,80,000

= 9,80,000

`"Propriertary ratio" = "5,00,000"/"9,80,000"`

= 25 : 49

= 0.51 : 1

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Chapter 5: Accounting Ratios - Questions for Practice [Page 237]

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NCERT Accountancy Company Accounts and Analysis of Financial Statements [English] Class 12
Chapter 5 Accounting Ratios
Questions for Practice | Q 12. | Page 237
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