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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 |32,000 |Gross Profit |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 |Amount (Rs) |Assets |Amount (Rs) |

|Equity Share Capital |3,00,000 |Land |4,00,000 |

|Profit and Loss Account |1,00,000 |Stock |20,000 |

|Creditors |1,50,000 |Debtor |1,00,000 |

|Outstanding Salary |50,000 |Cash |80,000 |

| |6,00,000 | |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)

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