SAURABH SHATABDI EXPRESS RATIO ANALYSIS
SET -All (OD), 2011, ME
Qs. Calculate the Current Ration of a company from the following information:
Stock Turnover Ratio: 4 times
Stock in end was Rs. 20000 more than stock in the beginning
Sales Rs. 300000
Gross Proft Ratio 25%
Current Liabilites Rs. 40000
Quick Ratio 0.75 : 1
(4 Marks)
SET -All (DB), 2011, ME
Qs.
On the basis of the following information, calculate:
(i)
Debt Equity Ratio and
(ii)
Working Capital Turnover Ratio
Net Sales
60,00,000
Cost of Goods Sold
45,00,000
Other Current Assets
11,00,000
Current Liabilities
4,00,000
Paid up Share Capital
6,00,000
6% Debentures
3,00,000
9% Loan
1,00,000
Debenture Redemption Reserve
2,00,000
Closing stock
1,00,000
(4 Marks)
SET -1 (DB), 2010, CE
Qs. From the given information, calculate any two of the following rations:
(i)
Current Ratio
(ii)
Debt –Equity Ratio
(iii)
Stock Turnover Ratio
Information:
Net Sales Rs. 5,00,000; Opening Stock Rs. 7,000; Closing stock Rs. 4,000 more than the opening
stock; Net purchases Rs. 1,00,000 less than Net Sales; Operating Expenses Rs. 30,000; Liquid Assets Rs.
75,000; Prepaid Expenses Rs, 2,000; Current Liabilities Rs. 60,000; 9% Debentures Rs. 300,000 ; Long
Term loan from bank Rs. 1,00,000; Equity Share Capital Rs. 10,00,000; 8% Preference Share Capital Rs.
200,000.
(4 Marks)
SET -all (OD), 2010, CE
Qs. From the following information , Calculate any two of the following ratios :
(i)
Liquid Ratio
(ii)
Gross Profit Ratio
(iii)
Debt-Equity Ratio
Information:
Net Sales Rs. 4,00,000; Opening Stock Rs. 10,000 ; Closing Stock Rs. 3,000 less than opening stock ; Net
purchases 80% of Net Sales; Direct Expenses Rs, 20,000; Current Assets Rs, 1,00,000; Prepaid Expenses
Rs. 3,000; Current liabilities Rs. 60,000; 9% Debentures Rs. 4,00,000; long term loan from bank Rs.
1,50,000; Equity Share Capital Rs. 8,00,000; 8% Preference Share Capital Rs. 3,00,000
(4 Marks)
SET -1 (DB)(OD), 2010, ME
Qs.1 (a) A business has current ratio 3:1 and quick ratio of 1.2:1. If the working capital is Rs. 1,80,000,
calculate the total current assets and value of Stock.
(2 Marks)
(b) From the given information calculate the Stock Turnover ratio. Sales Rs, 2,00,000; Gross Profit 25%
on cost; Stock at the beginning is 1/3 of the stock at the end which was 30%of sales.
(2 Marks)
Qs. 2 Assuming that the Debt –Equity ratio is 2. State giving the reasons whether this ratio would increase,
decrease or remain unchanged in the following cases : (Any four)
(a)
Purchase of fixed assets on a credit of 2 months.
(b)
Purchase of fixed asset on a long term deferred payment basis.
(c)
Issue of new shares for cash.
(d)
Issue of Bonus Shares
(e)
Sale of fixed assets at a loss of Rs. 3,000.
(4 Marks)
SET -1 (DB), 2009, CE
Qs.
From the following information calculate any two of the following ratios:
(i)
Liquid Ratio
(ii)
Proprietary Ratio
(iii)
Fixed Assets Turnover Ratio
Net Sales
5,00,000
Gross Profit
1,50,000
Total Current Assets
3,00,000
Closing Stock
25,000
Prepaid Insurance
5,000
Total Current Liabilities
1,50,000
Share Capital
4,00,000
Reserves and Surplus
50,000
Preliminary Expenses
7,000
Fixed Assets
6,00,000
(4 Marks)
SET -1 (OD), 2009, CE
Qs.
From the following information calculate any two of the following ratios:
(i)
Operating Ratio
(ii)
Stock Turnover Ratio
(iii)
Proprietary Ratio
Cash Sales
Rs. 10,00,000
Credit Sales
120% of cash Sales
Operating Expenses
10% of total Sales
Rate of Gross Profit
40%
Opening Stock
Rs. 1,50,000
Closing Stock
Rs. 20,000 more than opening stock
Current Assets
Rs. 3,00,000
Current Liabilities
Rs. 2,00,000
Share Capital
Rs. 6,00,000
Fixed Assets
Rs. 5,00,000
(4 Marks)
SET -2 (OD), 2009, CE
Qs.
From the following information calculate any two of the following ratios:
(i)
Liquid Ratio
(ii)
Debt-Equity Ratio
(iii)
Fixed Assets Turnover Ratio
Net Sales
3,00,000
Gross Profit
1,00,000
Total Current Assets
2,00,000
Closing Stock
20,000
Prepaid Insurance
4,000
Total Current Liabilities
1,20,000
Share Capital
3,50,000
Reserves and Surplus
40,000
Preliminary Expenses
7,000
Fixed Assets
4,30,000
(4 Marks)
SET -1 (DB)(OD), 2009, ME
Qs. (a) Net profit after interest but before tax : Rs. 1,40,000; 15% Long Term debts Rs. 4,00,000;
Shareholders funds Rs. 2,40,000; Tax Rate 50%. Calculate Return on Capital Employed. (2 Marks)
(b) Opening stock : Rs. 60,000; Closing Stock Rs. 1,00,000; Stock Turnover Ratio 8 times; Selling Price
25% above cost: Calculate the Gross Profit Ratio.
(2 Marks)
SET -1 (DB), 2008, ME
Qs. From the following information calculate any two of the following ratios:
(i)
Gross Profit Ratio
(ii)
Working Capital Turnover Ratio
(iii) Proprietary Ratio
Information:
(in Rs.)
Paid up Capital
8,00,000
Current Assets
5,00,000
Credit Sales
3,00,000
Cash Sales
75% of Credit Sales
9% Debentures
3,40,000
Current Liabilities
2,90,000
Cost of goods sold
6,80,000
(4 Marks)
SET -1 (OD), 2008, ME
Qs. From the following information calculate any two of the following ratios:
(i)
Net Profit Ratio
(ii)
Debt-Equity Ratio
(iii) Quick Ratio
Information:
(in Rs.)
Paid up Capital
20,00,000
Capital Reserve
2,00,000
9% Debentures
8,00,000
Net Sales
14,00,000
Gross Profit
8,00,000
Indirect Expenses
2,00,000
Current Assets
4,00,000
Current Liabilities
3,00,000
Opening Stock
50,000
Closing stock
20% more than opening stock
(4 Marks)
SET -1 (DB), 2007, ME
Qs.
The Profit and Loss account of Surya Ltd for the year ended 31.3.2006 and the Balance Sheet of the
Company as on 31.03.2006 is given below:
Profit and Loss Account for the year ended 31.3.2006
Particulars
Amount (Rs)
Particulars
Amount
(Rs)
Opening Stock
40,000 Sales
4,40,000
Purchases
2,50,000 Closing Stock
20,000
Direct Expenses
30,000
Gross Profit
1,40,000
4,60,000
4,60,000
Salary
Gross
Profit
32,000
1,40,000
Loss on Sale of building
8,000
Net Profit
1,00,000
1,40,000
1,40,000
Balance Sheet as on 31.3.2006
Liabilities
Equity Share Capital
Profit and Loss Account
Creditors
Outstanding Salary
Amount (Rs)
3,00,000
1,00,000
1,50,000
50,000
6,00,000
Assets
Land
Stock
Debtor
Cash
Amount (Rs)
4,00,000
20,000
1,00,000
80,000
6,00,000
SET -1 (OD), 2006, ME
Qs. (a) From the given information calculate the Stock Turnover Ratio:
Sales: Rs. 2, 00,000; GP: 25%; Opening Stock was 1/4th of the value of Closing Stock. Closing Stock was
40% of Sales.
(b) A business has a Current Ratio of 4: 1 land a Quick Ratio of 1. 2 : 1. If the Working Capital is Rs. 1,
80,000, calculate the total Current Assets and Stock.
(2+ 2 = 4 Marks)
SET -1 (DB), 2004, ME
Qs.
From the given information calculate the Stock Turnover Ratio :
Sales: Rs. 2, 00,000; GP: 25%; Opening Stock was 1/4th of the value of Closing Stock. Closing Stock
was 20% of Sales.
Qs.
A business has a Current Ratio of 2: I and a Quick Ratio of 1.2: 1. If the Working Capital is Rs. 1,
50,000, calculate the total Current Assets and Stock.
(2 + 2 = 4 Marks)
SET -1 (OD), 2005, ME
Qs. The current Assets of a company are Rs. 15,00,000. Its current Ratio is 3.00 and Liquid Ratio is 1.25 c
alculate the amount of current Liabilities, Liquid Assets and Inventory.
(3 Marks)
SET -1 (OD), 2005, ME
Qs. On the basis of the information given below calculate any two of the following ratios:
a) Gross Profit Ratio
b) Debt-Equity Ratio
c) Working Capital Turnover Ratio
Information:
Net sales Rs. 5,65,000; Cost of goods sold Rs. 3,75,000; Current liabilities Rs. 1,75,000; Loan
Rs. 1,25,000; Current assets Rs. 3,25,000; Equity share capital Rs. 3,95,000 and Debentures Rs.
1,29,000.
(4 Marks)
SET -2 (OD), 2005, ME
Qs. The Current Ratio of a company is 3.0 and its Liquid Ratio Is 1.15. If its Current Liabilities are Rs.
3,00,000, calculate its Current Assets, Liquid Assets and Inventory.
(3 Marks)
SET -3 (OD), 2005, ME
Qs. The Current Assets of a company are Rs. 17,00,000. Its Current Ratio is 2.50 and Liquid Ratio is 0.95.
Calculate its Current Liabilities, Liquid Assets and Inventory.
(3 Marks)
SET -2 (DB), 2005, ME
Qs. The current liabilities of a company are Rs. 4,50,000. Its current ratio is 3 and liquid ratio is 1.60.
Calculate the amount of Current Assets, liquid Assets and Inventory.
(3 Marks)
SET -1 (DB), 2004, ME
Qs. Rs. 2,40,000 is the Cost of goods sold, Inventory turnovers 8 times; Stock at the beginning is 1.5 times
more than the Stock at the end. Calculate the values of Opening and Closing Stock.
(3 Marks)
Qs. (a) The ratio of Current Asset (Rs. 3,00,000) to Current Liabilities (Rs. 2,00,000) is 1.5 : 1. The
accountant of the firm is interested in maintaining a Current Ratio of 2 : 1, by paying off a part of the Current
Liabilities. Compute the amount of Current Liabilities that should be paid, so that the Current Ratio at the
level of 2 : 1, may be maintained.
(b) Compute the Gross Profit Ratio from the following Information:
Sales Rs. 6,00,000; Gross Profit 25% on cost.
(2+2 =4 Marks)