Page No 4.107:
Question
51:
Total Debt `12,00,000; Shareholders' Funds `2,00,000; Reserves and Surplus `50,000; Current Assets `5,00,000; Working Capital `1,00,000. Calculate Total Assets to Debt Ratio.
Answer:
|
Working Capital |
= |
Current Assets-Current Liabilities |
|
1,00,000 |
= |
5,00,000-Current Liabilities |
|
Current Liabilities |
= |
` 4,00,000 |
|
Debt |
= |
Total Debt-Current Liabilities |
|
|
= |
12,00,000 - 4,00,000 |
|
|
= |
` 8,00,000 |
|
Total Assets |
= |
Shareholders' Funds+ Total Debt |
|
|
= = |
2,00,000+12,00,000 ` 14,00,000 |
|
Total Assets to Debt Ratio |
= |
Total Assets/Debt |
|
|
= = |
14,00,000/8,00,000 1.75:1 |
Page No 4.107:
Question 52:
Calculate ‘Total
Assets to Debt ratio’ from the following information;
|
|
`
|
Equity share
capital
|
4,00,000
|
Long-term
Borrowings
|
1,80,000
|
Surplus, i.e.
Balance in statement of profit and Loss
|
1,00,000
|
General
reserve
|
70,000
|
Current
Liabilities
|
30,000
|
Long-term Provision
|
1,20,000
|
Answers;
Total asset to debt ratio= total asset / debt
= 9,00,000/ 3,00,000
=3:1
Working
note:
Wn-1.
Total Assets = Total Liabilities = Equity Share Capital + Long-term Borrowings + Surplus, i.e., Balance in Statement of Profit and Loss + General Reserve + Current Liabilities + Long-term Provisions = 9,00,000
Wn-2
Debt = Long-term Borrowings + Long-term Provisions = 3,00,000.
Page No 4.107:
Question
53:
From the following information, calculate Total Assets to Debt Ratio:
|
|
` |
|
|
` |
|
Fixed
Assets (Gross) |
6,00,000 |
|
Accumulated
Depreciation |
1,00,000 |
|
Non-current
Investments |
10,000 |
|
Long-term
Loans and Advances |
40,000 |
|
Current
Assets |
2,50,000 |
|
Current
Liabilities |
2,00,000 |
|
Long-term
Borrowings |
3,00,000 |
|
Long-term
Provisions |
1,00,000 |
Answer:
|
Debts |
= |
Long-term Borrowings+Long Term Provisions |
|
|
= = |
3,00,000+1,00,000 ` 4,00,000 |
|
Total Assets |
= = = |
Non-Current Assets + Current Assets 6,00,000 -1,00,000+10,000+2,50,000+40,000 ` 8,00,000 |
|
Total Assets to Debt Ratio |
= |
Total Assets/Debt |
|
|
= = |
8,00,0004,00,000 2:1 |
Page No 4.108:
Question
54:
From the following information, calculate Proprietary
Ratio:
|
Share
Capital |
`3,00,000 |
Reserves
and Surplus |
`1,80,000 |
|
Non-current
Assets |
`13,20,000 |
Current
Assets |
` 6,00,000 |
Answer:
Proprietary Ratio=Shareholders' Funds
Total AssetsProprietary Ratio=Share Capital+Reserves and SurplusNon-Current Assets+Current
Assets
to Proprietary Ratio =3,00,000+1,80,000/13,20,000+6,00,000=0.25:1 or 25%
Page No 4.108:
Question
55:
From the following information, calculate Proprietary Ratio:
|
|
|
|
|
` |
|
Equity
Share Capital |
3,00,000 |
|
Preference
Share Capital |
1,50,000 |
|
Reserves
and Surplus |
75,000 |
|
Debentures |
1,80,000 |
|
Trade Payables |
45,000 |
|
|
7,50,000 |
|
Fixed Assets |
3,75,000 |
|
Short-term
Investments |
2,25,000 |
|
Other Current Assets |
1,50,000 |
|
|
7,50,000 |
|
|
|
Answer:
Proprietary Ratio= Shareholders’ fund/Total Assets
Proprietary Ratio= 5,25,000×100/7,50,000=70%
Total Assets = Fixed Assets + Current Assets + Investments
Total Assets = 3,75,000 + 1,50,000 + 2,25,000 = 7,50,000
Shareholders’ Funds = Equity Share Capital + Preference Share Capital + Reserves and Surplus
= 3,00,000 + 1,50,000 + 75,000 = 5,25,000
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