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Question 90 Chapter 4 of +2-B
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Earning Per Share, Dividend Per Share. Price Earning Ratio
90. The capital of a limited company is as follows :
₹ | |
10% preference shares of 10 each | 2,00,000 |
Equity shares of 10 each | 10,00,000 |
12,00,000 |
Net profit after tax 4,20,000. Profit distributed as dividend 50%.
The market price of equity share is ₹ 35.
You are required to calculate
(i)Earning per share
(ii) Dividend per share
(iii) Price Earning Ratio
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The solution of Question 90 Chapter 4 of +2-B: –
Earnings per Share | = | Net profit after Interest and Tax Preference Dividend |
Number of Equity Shares | ||
= | ||
= | ₹ 4,00,000 | |
1,00,000 | ||
= | ₹ 4 |
Dividend Per share | = | Profit distributed as equity share |
Number of equity shares | ||
= | ||
= | ₹ 2,00,000 | |
1,00,000 | ||
= | ₹ 2 |
Price Earning Ratio | = | Market price per share |
Earning per share | ||
= | ||
= | ₹ 35 | |
₹ 4 | ||
= | 8.75 times |
Preference Dividend | = | 10% Preference share | ||
= | 10 | X | ₹ 2,00,000 | |
100 | ||||
= | ₹ 20,000 | |||
Net profit preference Dividend | = | Profit after tax – Preference Dividend | ||
= | ₹ 4,20,000 – ₹ 20,000 | |||
= | ₹ 4,00,000 |
End of Solution
Check Out the Solution of all questions of this chapter:
The solution to all questions of Chapter No. 14 – Accounting Ratios Class 12 Usha Publication – 2024 is shown as follows, click on the image of the question to get the solution.
Question 02 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 08 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 14 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 20 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 26 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 31 A Chapter 4 of +2-B – USHA Publication 12 Class
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Question 37 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 43 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 49 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 55 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 61 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 67 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 73 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 79 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 85 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 91 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 97 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 103 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 109 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 115 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 121 Chapter 4 of +2-B – USHA Publication 12 Class
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Chapter-Wise Solution of Usha Publication Accountancy – Part 2 Class 12 – Session 2024-25 as per the PSEB curriculum
Check out Solutions to all questions of the every chapter shown as under. The Solution of Accountancy – Part 2 Class 12 – Session 2024-25 is provided as per the new book published by Usha Publication.
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Chapter No. 8 – Company Accounts (Share Capital)
Chapter No. 9 – Company Accounts (Issue of Debentures)
Chapter No. 10 – Company Accounts (Redemption of Debentures)
Chapter No. 11 – Financial Statements of a Company
Chapter No. 12 – Financial Statement Analysis
Chapter No. 13 – Tools of Financial Statement Analysis- Comparative and Common Size
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Chapter No. 14 – Accounting Ratios
Chapter No. 15 – Cash Flow Statement
Also, Check out our Comprehensive Chapter-wise solution of Advanced Accountancy Part 2 Class 12 by Unimax Publication
- Chapter No. 1 – Company Accounts (Share Capital)
- Chapter No. 2 – Issue of Debentures
- Chapter No. 3 – Redemption of Debentures
- Chapter No. 4 – Financial Statements of a Company (Balance Sheet Only)
- Chapter No. 5 -Financial Statement Analysis
- Chapter No. 6 – Tools/Methods of Financial Analysis
- Chapter No. 7 – Ratio Analysis
- Chapter No. 8 – Cash Flow Statement
Check out Part 1 of both books.
In Class 12th the accountancy has 2 books i.e. Part 1 and Part 2. The Books related to the Part 1 are shown above. but If you want to know more about Part 1, you can check it out from the following links. We have provided the links to both books i.e. Accountancy Part 1 by Usha Publication and Advanced Accountancy Part 2 by Unimax Publication.
1. Accountancy – Part 1 Class 12 – Session 2024-25 By Usha Publication
2. Advanced Accountancy Part 1 Class 12 by Unimax Publication
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