[ISC] Q. 105,106,107,108 Ratio Analysis TS Grewal Solution Class 12 (2026-27)
Solution of Question number 105, 106, 107, 108 of the Ratio Analysis of TS Grewal Book 2026-27 session ISC Board?
Q. 105. Net Profit before Interest and Tax ₹ 4,00,000; 15% Long-term Debt ₹ 8,00,000; Shareholder’s Funds ₹ 4,00,000. Calculate Return on Investment.
Solution:-

Q. 106. Calculate Return on Investment (ROI) from the following details: Net Profit after Tax ₹ 6,50,000; Rate of Income Tax 50%; 10% Debentures of ₹ 100 each ₹ 10,00,000; Fixed Assets at cost ₹ 22,50,000; Accumulated Depreciation on Fixed Assets up to date ₹ 2,50,000; Current Assets ₹ 12,00,000; Current Liabilities ₹ 4,00,000.
Solution:-


Q. 107. Following is the Balance Sheet of XYZ Ltd. as at 31st March, 2022:
| Particulars | ₹ | |
| I. EQUITY AND LIABILITIES | ||
| 1. Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus (i) General Reserve (ii) Surplus, i.e., Balance in Statement of Profit & Loss | 55,000 45,000 | 2,00,000 1,00,000 |
| 2. Non-Current Liabilities Long-term Borrowings | 1,00,000 | |
| 3. Current Liabilities (a) Trade Payables (b) Short-term Provision: Tax Provision | 1,70,000 10,000 | |
| Total | 5,80,000 | |
| II Assets | ||
| 1. Non-Current Assets Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment | 3,80,000 | |
| 2. Current Assets (a) Trade Receivables (b) Cash and Bank Balances | 1,70,000 30,000 | |
| Total | 5,80,000 |
Calculate Return on Investment.
Solution:-

Q. 108. Current Ratio 2.5; Working Capital ₹ 60,000. Calculate amount of the Current Assets and the Current Liabilities.
Solution:-

