Liquidity Numericals

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Current Assets are ₹

5,00,000 and Current


1
Liabilities are ₹ 2,00,000.
Calculate Current Ratio.

Current Ratio = Current Assets


Current Liabilities

Current Assets are ₹


8,00,000, Non - Current
Assets are ₹ 5,00,000,
Non - Current Liabilities
2
are ₹ 3,00,000 and
Current Liabilities are ₹
2,50,000. Calculate
Current Ratio.

Current Ratio = Current Assets


Current Liabilities

Working Capital is ₹
10,00,000; Total Debts are
3 ₹ 45,00,000, Non-current
Liabilities are ₹ 40,00,000.
Calculate Current Ratio.

Total Debts = Non-current Liabilities + Current Liabilities

Working Capital = Current Assets - Current Liabilities

Current Ratio = Current Assets


Current Liabilities
Working Capital is ₹
7,20,000, Trade Payables
₹ 40,000 and Other
4
Current Liabilities ₹
2,00,000. Calculate
Current Ratio.

Current Liabilities = Trade Payables + Other Current Liabilities

Working Capital = Current Assets - Current Liabilities

Current Ratio = Current Assets


Current Liabilities

Current Ratio is 2.5;


Working Capital is ₹
5 60,000. Calculate the
amount of Current Assets
and Current Liabilities.

Current Ratio = Current Assets


Current Liabilities
2.5 = Current Assets
Current Liabilities
Current Assets = 2.5 x Current Liabilities

Working Capital = Current Assets - Current Liabilities


60000 = (2.5 x Current Liabilities) - Current Liabilities
Current Liabilities = 40000

Current Assets = 2.5 x Current Liabilities


2.5 x 40000
100000

Current Ratio = Current Assets


Current Liabilities
Calculate Liquid Ratio from
the following information:
Current Assets 80,000,
6 Current Liabilities 50,000,
Inventories 25,000, Prepaid
Expenses 5,000 and Trade
Receivables 30,000.

Quick Ratio = Current Asset- Stock - Prepaid Expenses


Current Liabilities

Calculate Liquid Ratio from


the following information,
7 Current Assets 4,00,000,
Working Capital 2,40,000
and Inventories 80,000.

Working Capital = Current Assets - Current Liabilities


240,000 400000-Current Liabilities

Quick Ratio = Current Asset- Stock - Prepaid Expenses


Current Liabilities

Calculate Liquid Ratio from


the following information,
Working Capital 1,80,000,
8 Outside Liabilities 3,90,000,
Long - term Debts 3,00,000
and Inventories 90,000.

Total Debts = Non-current Liabilities + Current Liabilities

Working Capital = Current Assets - Current Liabilities


180000 = Current Assets - 90000

Quick Ratio = Current Asset- Stock - Prepaid Expenses


Current Liabilities

Calculate value of
inventories, Current
9 Liabilities 3,00,000, Current
Ratio 3:1 and Liquid Ratio
1:1.
Current Ratio = Current Assets
Current Liabilities
3 Current Assets
300000
Current Assets = 900000

Quick Ratio = Current Asset- Stock - Prepaid Expenses


Current Liabilities
1 9,00,000 - Stock
300000
300000 9,00,000 - Stock
Stock = 600000

Calculate value of
inventories, Current Assets
10 1,00,000, Current Liabilities
40,000 and Liquid Ratio
1.5:1.

Quick Ratio = Current Asset- Stock - Prepaid Expenses


Current Liabilities
1.5 1,00,000 - Stock
40000
60000 1,00,000 - Stock
Stock = 40000
500000 2.5 2.5:1
200000

800000 3.2 3.2:1


250000

Current Liabilities = 45,00,000 - 40,00,000 500000

Current Assets = 1000000 + 500000 1500000

1500000 3 3.0:1
500000
40000 + 200000 240000

Current Assets = 720000 + 240000 960000

960000 4 4.0:1
240000

100000 2.5 2.5:1


40000
80,000-25000-5000 50000 1
50000 50000

Current Liabilities = 160000

4,00,000-80000 320000 2
160000 160000

Current Liabilities = 3,90,000 - 3,00,000 90000

Current Assets = 180000 + 90000 270000

270,000-90000 180000 2
90000 90000
#DIV/0! :1

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