[CBSE] Q. 65,66,67,68 Solution of Accounting Ratios TS Grewal Class 12 (2026-27)

Solution of Question 65, 66, 67, 68 Accounting Ratios of TS Grewal Book 2026-27 session CBSE Board

Q. 65. From the following information, Calculate:

(a) Proprietary Ratio;

(b) Debt to Equity Ratio; and

(c) Total Assets to Debt Ratio.

Total Debt	₹ 18,00,000
Capital Employed	₹ 15,00,000
Current Assets	₹ 7,50,000
Working Capital	₹ 1,50,000

[Ans.: (a) Proprietary Ratio = 14.29%; (b) Debt to Equity Ratio = 4 : 1; (c) Total Assets to Debt Ratio = 1.75 : 1.]

Solution:-

Q. 66. If Net Profit before interest and Tax is ₹ 10,00,000 and interest on Long-term Funds is ₹ 2,00,000, Find Interest Coverage Ratio.

[Ans.: Interest Coverage Ratio = 5 Times.]

Solution:-

Q. 67. From the following information, Calculate Interest Coverage Ratio: Net Profit after Tax ₹ 4,25,000; Tax ₹ 75,000; Interest on Long-term Funds ₹ 1,25,000.

[Ans.: Interest Coverage Ratio = 5 Times.]

Solution:-

Q. 68. From the following information, Calculate Interest Coverage Ratio:

Net Profit after interest and tax ₹ 1,20,000; Rate of Income tax; 40%; 15% Debentures ₹ 1,00,000; 12% Mortgage Loan ₹ 1,00,000.

[Ans.: Interest Coverage Ratio = 8.41 Times.]

Solution:-