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Rs.
Rs.
Rs.
FIXED ASSET :
LAND
BUILDING AND EQUIPMENT
Less DEPRECIATION
CURRENT ASSERTS:
RAW MATERIAL STOCK
DEBTORS
CASH
TOTAL ASSET
300000
150000
30000
420000
171000
150000
715,800 1,036,800
1456800
EQUITY:
4000 ORDINARY SHARE OF rs.50 EACH
PREFERENCE SHARE
RETAINED EARNINGS
TOTAL EQUITY
NON CURRENT LIABILTY:
DEBENTURE 8% OF 400000
LOAN 10% OF 300000
CURRENT LIABILTY:
CREDITORS
TAX PAYABLE
TOTAL EQUITY AND LIABILITY
FIXED ASSET :
LAND
BUILDING AND EQUIPMENT
Less DEPRECIATION
CURRENT ASSERTS:
RAW MATERIAL STOCK
DEBTORS
CASH
TOTAL ASSET
120000
Rs.
150000
30000
EQUITY:
4000 ORDINARY SHARE OF rs.50 EACH
PREFERENCE SHARE
RETAINED EARNINGS
TOTAL EQUITY
NON CURRENT LIABILTY:
DEBENTURE 8% OF 400000
LOAN 10% OF 300000
CURRENT LIABILTY:
200000
50000
110600
360600
400000
300000
250000
146,200
700000
396200
1456800
Rs.
Rs.
300000
120000
160000
190000
700000
420000
1050000
1470000
200000
50000
170000
420000
400000
300000
700000
CREDITORS
TAX PAYABLE
TOTAL EQUITY AND LIABILITY
210000
140000
350000
1470000
Liquidity Ratio
1.Current Ratio
The current ratio = Current Assets / Current Liabilities
1036800/396200
2.6168601716
2.Acid-Test Ratio
Quick ratio = (Current Assets Inventory) / Current liabilities
1036800-171000/396200
2.1852599697
PROFITABILITY RATIO