60 :- Calculate Proprietary Ratio from the following :
Solution :-
Shareholder’s Funds = Equity Share Capital + 10% Preference Share Capital + Reserves and Surplus
= 4,50,000 + 3,20,000 + 65,000
= Rs 8,35,000
Total Assets = Fixed Assets + Trade Investments + Current Assets
= 7,00,000 + 2,45,00 + 3,00,000
= Rs 12,45,000
Proprietory Ratio = Shareholder’s Funds/Total Assets
= 8,35,000/12,45,000
= 0.67 : 1 or 67%