| Particulars | Amount (Rs.) | Particulars | Amount (Rs.) |
| Equity Shares Capital | 4,50,000 | 9% Debentures | 3,00,000 |
| 10% Preference Share Capital | 3,20,000 | Fixed Assets | 7,00,000 |
| Reserves and Surplus | 65,000 | Trade Investment | 2,45,000 |
| Creditors | 1,10,000 | Current Assets | 3,00,000 |
SOLUTION
Total Assets = Fixed Assets + Trade Investments + Current Assets
= 7,00,000 + 2,45,000 + 3,00,000
= 12,45,000
Shareholders’ Funds = Equity Share Capital + 10% Preference Share Capital + Reserves and Surplus
= 4,50,000 + 3,20,000 + 65,000
= 8,35,000
Proprietary Ratio = Shareholders’ fund / Total Assets
= 8,35,000 / 12,45,000
= 0.67:1