[CBSE] Q. 73,74,75,76 Solution of Accounting Ratios TS Grewal Class 12 (2026-27)
Solution of Question 73, 74, 75, 76 Accounting Ratios of TS Grewal Book 2026-27 session CBSE Board
Q. 73. From the following information, Calculate Debt to Capital Employed Ratio:
| Capital Employed | 87,00,000 |
| Investments | 4,80,000 |
| Machinery | 14,00,000 |
| Trade Receivables | 8,00,000 |
| Surplus, i.e., Balance in Statement of Profit & Loss: | (₹ 1,00,000) |
| Cash and Cash Equivalents | 7,20,000 |
| Equity Share Capital | 45,00,000 |
| 8% Debentures | 36,00,000 |
| Capital Reserve | 6,80,000 |
[Ans.: 0.41 : 1.]
Solution:-
Q. 74. Calculate Debt to Capital Employed Ratio from the following information:
| Shareholder’s Funds | 50,00,000 |
| Non-Current Liabilities | |
| Long-term Borrowings | 20,00,000 |
| Long-term Provisions | 17,50,000 |
| Non-Current Assets: | |
| Property, Plant and Equipment and Intangible Assets | 90,00,000 |
| Non-Current Investments | 12,50,000 |
| Current Assets | 23,75,000 |
[Ans.: 0.43 : 1.]
Solution:-
Q. 75. Calculate Debt to Capital Employed Ratio from the following information:
Total Debts ₹ 60,00,000; Current Assets ₹ 25,00,000; Non-Current Assets ₹ 95,00,000; Working Capital ₹ 5,00,000.
[Ans.: 0.4 : 1.]
Solution:-
Q. 76. From the following, Calculate Debt to Capital Employed Ratio:
10% Preference Share Capital ₹ 5,00,000; Equity Share Capital ₹ 15,00,000; Securities Premium ₹ 1,00,000; Reserves and Surplus ₹ 2,00,000; 9% Loan from IDBI ₹ 30,00,000.
[Ans.: 0.58 : 1.]
Solution:-
