| Particulars | Amount (Rs.) |
| Equity Share Capital | 3,00,000 |
| Preference Share Capital | 1,50,000 |
| Reserves and Surplus | 75,000 |
| Debentures | 1,80,000 |
| Trade Payables | 45,000 |
| Total | 7,50,000 |
| Fixed Assets | 3,75,000 |
| Short-term Investments | 2,25,000 |
| Other Current Assets | 1,50,000 |
| Total | 7,50,000 |
SOLUTION
Total Assets = Fixed Assets + Current Assets + Investments
= 3,75,000 + 1,50,000 + 2,25,000
= 7,50,000
Shareholders’ Funds = Equity Share Capital + Preference Share Capital + Reserves and Surplus
= 3,00,000 + 1,50,000 + 75,000
= 5,25,000
Proprietary Ratio = Shareholder’s Fund / Total Assets
= 525000 / 750000
= 0.70: 1