Question 81 Chapter 4 of +2-B - USHA Publication 12 Class

Question 81 Chapter 4 of +2-B

Return on Capital Employed

81. (Return on Capital Employed) From the Balance Sheet of X Ltd. as at 31st March 2018.

Particulars	Amount ₹
1. Equity and Liabilities
Shareholders’ Funds
Share Capital
Equity Share Capital	20,00,000
Reserves and Surplus
Underwriting Commission	(1,00,000)
Reserves	5,00,000
Profit for the year	12,00,000
Non-Current Liabilities
Long-term Borrowings
10% Loans	10,00,000
Current Liabilities	8,00,000
	54,00,000
II Assets
Non-Current Assets
Tangible Assets
Fixed Assets	29,00,000
Current Assets	25,00,000
	54,00,000

The solution of Question 81 Chapter 4 of +2-B: –

Return On Capital Employed Ratio	=	Net Profit before Interest and Tax	X	100
		Capital Employed
	=
	=	₹ 13,00,000	X	100
		₹ 46,00,000
	=	28.26%

Net profit before interest and Tax	=	Profit before Interest + Interest on Loans
	=	₹ 12,00,000 + ₹ 1,00,000
	=	₹ 13,00,000
Capital Employed	=	Share capital + Reserve + Loans – underwriting commission
	=	₹ 20,00,000 + ₹ 17,00,000 + ₹ 10,00,000 – ₹ 1,00,000
	=	₹ 46,00,000

End of Solution

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Chapter No. 8 – Company Accounts (Share Capital)

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