[CBSE] Q. 69,70,71,72 Solution of Accounting Ratios TS Grewal Class 12 (2026-27)
Solution of Question 69, 70, 71, 72 Accounting Ratios of TS Grewal Book 2026-27 session CBSE Board
Q. 69. From the following information, calculate Interest Coverage Ratio:
| Particulars | ₹ |
| Profit after tax | 6,30,000 |
| Tax Rate | 30% |
| 15% Debentures | 20,00,000 |
| Equity Share Capital | 10,00,000 |
[Ans.: Interest Coverage Ratio = 4 Times.]
Solution:-
Q. 70. 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 |
| Net Profit after Tax | ₹ 75,000 |
| Tax | ₹ 9,000 |
[Ans.: Interest Coverage Ratio = 9.4 Times.]
[Hint: Profit before Interest and Tax is ₹ 94,000 (i.e., ₹ 75,000 + ₹ 9,000 + ₹ 5,000.]
Solution:-
Q. 71. From the following information, calculate Debt to Capital Employed Ratio:
| Shareholder’s Funds | 24,00,00 |
| Long-term Borrowings (9% Debentures) | 12,00,000 |
| Current Liabilities | 2,00,000 |
| Non-Current Assets | 28,00,000 |
| Current Assets | 10,00,000 |
[Ans.: 0.33 :1.]
Solution:-
Q. 72. From the following, Calculate ‘Debt to Capital Employed Ratio’:
| 9% Debentures | 2,00,000 |
| 8% Public Deposits | 5,00,000 |
| Long-term Provisions | 2,00,000 |
| Equity Share Capital | 8,00,000 |
| Reserves and Surplus | 5,00,000 |
[Ans.: 0.41 : 1.]
Solution:-
