[ISC] Q. 41,42,43,44 Ratio Analysis TS Grewal Solution Class 12 (2026-27)

Solution of Question number 41, 42, 43, 44 of the Ratio Analysis of TS Grewal Book 2026-27 session ISC Board?

Q. 41. From the following information, compute Debt to Total Assets Ratio:

	₹		₹
Total Debt Sundry Creditors Bills Payable Expenses Payable	15,00,000 4,00,000 50,000 10,000	Short-term Loan Total Assets Surplus, i.e., Balance in Statement of Profit & Loss (Debit)	1,00,000 20,00,000 40,000

[Hint: Long-term Debt = Total Debt – Sundry Creditors – Bills Payable – Expenses Payable – Short-term Loan.]

Solution:-

Q. 42. Calculate (i) Debt to Equity Ratio, (ii) Debt to Total Assets Ratio and (iii) Proprietary Ratio from the following information:

	₹
Total Debts	16,50,000
Total Assets	30,00,000
Current Liabilities	6,00,000

Solution:-

Q. 43. From the following information, calculate: (i) Proprietary Ratio: (ii) Debt to Equity Ratio and (iii) Debt to Total Assets Ratio.

	₹		₹
Net Fixed Assets Non-Current Investments Current Assets 10% Debentures Current Liabilities	6,00,000 60,000 3,00,000 4,80,000 2,40,000	Equity Share Capital 12% Preference Share Capital General Reserve Surplus, i.e., Balance in Statement of Profit & Loss	90,000 60,000 30,000 50,000

Solution:-

Q. 44. From the following information, calculate (i) Proprietary Ratio and (ii) Debt to Total Assets Ratio:

Balance Sheet of A Ltd. as at 31st March, 2023

Particulars	₹
I. EQUITY AND LIABILITIES
1. Shareholder’s Funds (a) Share Capital (b) Reserve & Surplus	6,00,000 1,50,000
2. Non-Current Liabilities Long-term Borrowings (8% Debentures)	1,00,000
3. Current Liabilities (a) Trade Payables (b) Other Current Liabilities	1,00,000 50,000
Total	10,00,000
II. Assets
1. Non-Current Assets Property, Plant and Equipment and Intangible Assets: – Property, Plant and Equipment (Land & Building)	5,00,000
2. Current Assets (a) Current Investments (b) Inventories (c) Trade Receivables (d) Cash and Bank Balances	1,50,000 1,00,000 1,50,000 1,00,000
Total	10,00,000

Solution:-