[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:-
