61 :- From the following information, calculate Proprietary Ratio :
Solution :-
Total Assets = Fixed Assets + Short – term Investments + Other Current Assets
= 3,75,000 + 2,25,000 + 1,50,000
= Rs 7,50,000
Shareholder’s Funds = Equity Share Capital + Preference Share Capital + Reserves and Surplus
= 3,00,000 + 1,50,000 + 75,000
= Rs 5,25,000
Proprietory Ratio = Shareholder’s Funds/Total Assets
= 5,25,000/7,50,000
= 0.70 : 1 or 70%