| Particulars | Amount (Rs.) | Particulars | Amount (Rs.) |
| Fixed Assets (Gross) | 6,00,000 | Accumulated Depreciation | 1,00,000 |
| Non-current Investments | 10,000 | Long-term Loans and Advances | 40,000 |
| Current Assets | 2,50,000 | Current Liabilities | 2,00,000 |
| Long-term Borrowings | 3,00,000 | Long-term Provisions | 1,00,000 |
SOLUTION
| Debts | Long-term Borrowings + Long Term Provisions |
| 3,00,000 + 1,00,000 = Rs. 4,00,000 | |
| Total Assets | Non-Current Assets + Current Assets |
| 6,00,000 – 1,00,000 + 10,000 + 2,50,000 + 40,000 = Rs. 8,00,000 | |
| Total Assets to Debt Ratio | Total Assets / Debt |
| 8,00,000 / 4,00,000 = 2: 1 |