Total Debt Rs. 60,00,000; Shareholders’ Funds Rs. 10,00,000; Reserves and Surplus Rs. 2,50,000; Current Assets Rs. 25,00,000; Working Capital Rs. 5,00,000. Calculate Total Assets to Debt Ratio.

SOLUTION

Total Assets to Debt Ratio =  Total Assets Long Term Debt

Working Capital = Current Assets – Current Liabilities
5,00,000 = 25,00,000 – Current Liabilities
Current Liabilities = Rs. 20,00,000

Long Term Debts = Total Debt – Current Liabilities
= 60,00,000 – 20,00,000
= Rs. 40,00,000

Total Assets = Total Liabilities = Total Debt + Shareholders’ Funds
= 60,00,000 + 10,00,000
= Rs. 70,00,000

Total Assets to Debt Ratio = 70,00,000 / 40,00,000 
= 7: 4 or 1.75: 1

Leave a Reply