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Accounting Ratios 3.39
II. ASSETS
1. Non-Current Assets
Property, Plant and Equipment and Intangible Assets—Property, Plant and Equipment 6,00,000
2. Current Assets
(a) Inventories 1,50,000
(b) Trade Receivables 2,50,000
(c) Cash and Cash Equivalents 1,00,000
Total 11,00,000

Calculate Total Assets to Debt Ratio.
[Ans.: Total Assets to Debt Ratio = 5.5 : 1.]

4. Following is the Balance Sheet of XYZ Ltd. as at 31st March, 2024:
Particulars `

I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
(a) Share Capital 2,00,000
(b) Reserves and Surplus:
(i) General Reserve 55,000
(ii) Surplus, i.e., Balance in Statement of Profit & Loss 45,000 1,00,000
2. Non-Current Liabilities
Long-term Borrowings 1,00,000
3. Current Liabilities
(a) Trade Payables 1,70,000
(b) Short-term Provisions: Provision for Tax 10,000
Total 5,80,000
II. ASSETS
1. Non-Current Assets
Property, Plant and Equipment and Intangible Assets—Property, Plant and Equipment 3,80,000
2. Current Assets
(a) Trade Receivables 1,70,000
(b) Cash and Cash Equivalents 30,000
Total 5,80,000

Calculate Return on Investment.
[Ans.: Return on Investment = 13.75%.]