[ISC] Q. 45,46,47,48 Ratio Analysis TS Grewal Solution Class 12 (2026-27)
Solution of Question number 45, 46, 47, 48 of the Ratio Analysis of TS Grewal Book 2026-27 session ISC Board?
Q. 45. If Profit before interest and tax is ₹ 5,00,000 and Interest on Long-term Funds is ₹ 1,00,000. Find the Interest Coverage Ratio.
Solution:-

Q. 46. You are provided following information to calculate Interest Coverage Ratio:
Profit after Tax – ₹ 1,70,000; Tax – ₹ 30,000; Interest on Long-term Funds – -₹ 40,000.
[Hint: Find Profit before Interest and Tax by adding Profit after Tax, Tax and Interest.]
Solution:-

Q. 47. From the following information, Calculate Interest Coverage Ratio:
| ₹ | |
| 10,000 Equity Shares of ₹ 10 each | 1,00,000 |
| 8% Preference Shares | 70,000 |
| 10% Debentures | 50,000 |
| Long-term Loans from Bank | 50,000 |
| Interest on Long-term Loans from Bank | 5,000 |
| Profit after Tax | 75,000 |
| Tax | 9,000 |
[Hint: Profit before Interest and Tax is ₹ 94,000 (i.e., ₹ 75,000 + ₹ 9,000 + ₹ 5,000 + ₹ 5,000).]
Solution:-

Q. 48.
| Revenue from Operations (Net Sales) | 1,20,000 |
| Debtors | 12,000 |
| Bills Receivable | 8,000 |
Calculate Trade Receivables Turnover Ratio.
Solution:-

