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From the following information, calculate ‘Total Assets to Debt Ratio’: Particulars Current Assets 8,00,000, Current Liabilities 5,00,000, 10% Debentures 4,00,000

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Question

From the following information, calculate ‘Total Assets to Debt Ratio’:

Particulars Particulars
Current Assets 8,00,000 9% Long-term Bank Loan 1,00,000
Current Liabilities 5,00,000 Shareholders’ Funds 15,00,000
10% Debentures 4,00,000
Numerical
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Solution

Calculation of Debt (Long-term Debt):

\[\text{Debt} = \text{10\% Debentures} + \text{9\% Long-term Bank Loan}\]

$$\text{Debt} = ₹ 4,00,000 + ₹ 1,00,000$$

$${\text{Debt} = ₹ 5,00,000}$$

Calculation of Total Assets:

$$\text{Total Assets} = \text{Shareholders' Funds} + \text{Debt (Long-term Liabilities)} + \text{Current Liabilities}$$

$$\text{Total Assets} = ₹ 15,00,000 + ₹ 5,00,000 + ₹ 5,00,000$$

$${\text{Total Assets} = ₹ 25,00,000}$$

Calculation of Total Assets to Debt Ratio:

$$\text{Total Assets to Debt Ratio} = \frac{\text{Total Assets}}{\text{Debt}}$$

$$\text{Total Assets to Debt Ratio} = \frac{25,00,000}{5,00,000} = 5$$

Total Assets to Debt Ratio = 5 : 1

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Chapter 4: Accounting Ratios - EXERCISE [Page 4.120]

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TS Grewal Accountancy Analysis of Financial Statements [English] Class 12
Chapter 4 Accounting Ratios
EXERCISE | Q 56. | Page 4.120
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