73 :- From the following information, calculate Debt to Capital Employed Ratio :

Surplus,I.e, Balance in Statement of Profit and Loss (Rs 1,00,000)
Solution :-
Long term Debts = 8% Debentures
= Rs 36,00,000
Capital Employed = Rs 87,00,000
Debt to Capital Employed Ratio = Long term Debt/Capital Employed
= 36,00,000/87,00,000
= 0.41 : 1