Calculate current ratio when :
|
Total asset |
₹ 3,00,000 |
|
Fixed asset |
₹ 1,60,000 |
|
Non current investments |
₹ 1,00,000 |
|
Non-current Liabilities |
₹ 80,000 |
|
Shareholders fund |
₹ 2,00,000 |
Answer & explanation
Correct answer: option 4
The correct answer is Option (4) → 2 : 1
Non-current assets = fixed assets ₹1,60,000 + non-current investments ₹1,00,000 = ₹2,60,000
Current assets = ₹3,00,000 − ₹2,60,000 = ₹40,000
Total of equity and liabilities = ₹3,00,000 = shareholders’ funds ₹2,00,000 + non-current liabilities ₹80,000 + current liabilities
Current liabilities = ₹3,00,000 − ₹2,80,000 = ₹20,000
Current ratio = ₹40,000 : ₹20,000 = 2 : 1
NCERT (2026-27 edition):
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