[CBSE] Q. 182,183,184,185 Solution of Accounting Ratios TS Grewal Class 12 (2026-27)
Solution of Question 182, 183, 184, 185 Accounting Ratios of TS Grewal Book 2026-27 session CBSE Board
Q. 182. From the information given below, calculate any three of the following ratios:
(i) Gross Profit Ratio;
(ii) Working Capital Turnover Ratio;
(iii) Debt to Equity Ratio; and
(iv) Proprietary Ratio.
| Revenue from Operations (Net Sales) | ₹ 5,00,000 |
| Cost of Revenue from Operations (Cost of Goods Sold) | ₹ 3,00,000 |
| Current Assets | ₹ 2,00,000 |
| Current Liabilities | ₹ 1,40,000 |
| Paid-up Share Capital | ₹ 2,50,000 |
| 13% Debentures | ₹ 1,00,000 |
[Ans.: (i) Gross Profit Ratio = 40%; (ii) Working Capital Turnover Ratio = 8.33 Times; (iii) Debt to Equity Ratio = 0.4 : 1; (iv) Proprietary Ratio = 0.51 : 1.]
Solution:-
Q. 183. From the following information related to Naveen Ltd., Calculate (a) Return on Investment and (b) Total Assets to Debt Ratio:
Information: Fixed Assets ₹ 75,00,000; Current Assets ₹ 40,00,000; Current Liabilities ₹ 27,00,000; 12% Debentures ₹ 80,00,000 and Net Profit before Interest, Tax and Dividend ₹ 14,50,00.
[Ans.: (a) Return on Investment – 16.48%; (b) Total Assets to Debt Ratio – 1.44 : 1.]
Solution:-
Q. 184. From the following, calculate (a) Debt to Equity Ratio; (b) Total Assets to Debt Ratio; and (c) Proprietary Ratio:
| Equity Share Capital | ₹ 75,000 |
| Preference Share Capital | ₹ 25,000 |
| General Reserve | ₹ 45,000 |
| Balance in Statement of Profit & Loss | ₹ 30,000 |
| Debentures | ₹ 75,000 |
| Trade Payables | ₹ 40,000 |
| Outstanding Expenses | ₹ 10,000 |
[Ans.: (a) Debt to Equity Ratio = 0.43 : 1; (b) Total Assets to Debt Ratio = 4 : 1; (c) Proprietary Ratio = 0.58 : 1 or 58.33%.]
Solution:-
Q. 185. From the following information, calculate: (i) Gross Profit Ratio; (ii) Working Capital Turnover Ratio; and (iii) Proprietary Ratio.
| Particulars | |||
| Paid-up Capital Credit Sales 9% Debentures Cost of Goods Sold | 8,00,000 3,00,000 3,40,000 6,80,000 | Current Assets Current Liabilities Cash Sales: 75% of Credit Sales Net Profit for the year | 5,00,000 2,90,000 1,55,000 |
[Ans.: (i) Gross Profit Ratio = – 29.52%; (ii) Working Capital Turnover Ratio = 2.5 Times; (iii) Proprietary Ratio = 60.25%.]
Solution:-
