Question
Calculate Debt Equity Ratio I. Equity and
Liabilities: 1. Shareholders’ funds a) Share capital 4,00,000 b) Reserves and surplus 1,00,000 2. Non-current Liabilities Long-term borrowings 1,50,000 3. Current Liabilities 50,000 7,00,000 II. Assets 1. Non-current Assets a) Fixed assets 4,00,000 b) Non-current investments 1,00,000 2. Current Assets 2,00,000Solution
Debt-Equity Ratio =Debts/Equity Debt = Long-term borrowings = Rs. 1,50,000 Equity = Share capital + Reserves and surplus = Rs. 4,00,000 + Rs. 1,00,000 = Rs. 5,00,000 Debt-Equity Ratio =Rs. 1,50,000/Rs. 5,00,000 = 0.3 : 1
Many travellers approach Lahaul and Spiti
P- via the 3978m-high Rohtang La pass,
Q- tourism hub of ManaliÂ
R- which rises north of theÂ
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