| Share Capital | 3,00,000 | Reserves and Surplus | 1,80,000 |
| Non-current Assets | 13,20,000 | Current Assets | 6,00,000 |
SOLUTION
Proprietary Ratio = Shareholders’ Funds / Total Assets
Proprietary Ratio = Share Capital + Reserves and Surplus / Non-Current Assets + Current Assets
Proprietary Ratio = (3,00,000+1,80,000) / (13,20,000 + 6,00,000)
Proprietary Ratio = 0.25: 1 or 25%