57 :- Calculate ‘Total Assets to Debt Ratio’ from the following information :
Solution :-
Debt = Long – term Borrowings + Long term Provision
= 1,80,000 + 1,20,000
= Rs 3,00,000
Shareholder’s funds = Equity Share Capital + Surplus + General Reserve
= 4,00,000 + 1,00,000 + 70,000
= Rs 5,70,000
Total Assets = Shareholder’s Funds + Non – Current Liabilities (Debt) + Current Liabilities
= 5,70,000 + 3,00,000 + 30,000
= Rs 9,00,000
Total Assets to Debt Ratio = Total Assets/Debts
= 9,00,000/3,00,000
= 3 : 1