59 :- From the following information, calculate Proprietary Ratio :
Solution :-
Total Assets = Non – Current Assets + Current Assets
= 13,20,000 + 6,00,000
= Rs 19,20,000
Shareholder’s Funds = Share Capital + Reserves and Surplus
= 3,00,000 + 1,80,000
= 4,80,000
Proprietory Ratio = Shareholder’s Funds/Total Assets
= 4,80,000/19,20,000
= 0.25 : 1 or 25%