CBSE 2026 · Region 5 · Set 2 · Q33

'Net Asset Turno ve r' ratio of a company is $\displaystyle 2$ times. State with reason whether the following transactions will increase, decrease or not affect the ratio : (i) Cash sales $\displaystyle 3,00,000$ (ii) Issue of equity shares $\displaystyle 10,00,000$ (iii) Issue of $\displaystyle 9$% debentures $\displaystyle 5,00,000$ (iv) Credit purchase of goods $\displaystyle 50,000$

OR

From the following information, calculate 'Proprietary Ratio' and 'Debt -to- Equity Ratio' : it) Equity Share Capital $\displaystyle 3,00,000$ Preference Share Capital $\displaystyle 1,00,000$ Reserves and Surplus $\displaystyle 1,00,000$ Plant and Machinery $\displaystyle 3,50,000$ Non-Current Investments $\displaystyle 1,00,000$ Current Assets $\displaystyle 2,00,000$ Long-term Borrowings $\displaystyle 1,50,000$