The formula for Total Assets to Debt Ratio is:
\[
\text{Total Assets to Debt Ratio} = \frac{\text{Total Assets}}{\text{Total Debt}}
\]
1. Total Assets:
Total Assets include Current Assets and Non-current Assets. Here, Total Assets = Shareholders’ Funds + Total Debt (since liabilities fund the remaining assets).
\[
\text{Total Assets} = ₹ 15,00,000 + ₹ (5,00,000 + 4,00,000 + 1,00,000) = ₹ 15,00,000 + ₹ 10,00,000 = ₹ 25,00,000
\]
2. Total Debt:
Total Debt includes Current Liabilities and Non-current Liabilities (10\% Debentures and 9\% Long-term Bank Loan):
\[
\text{Total Debt} = ₹ 5,00,000 + ₹ 4,00,000 + ₹ 1,00,000 = ₹ 10,00,000
\]
3. Total Assets to Debt Ratio:
Using the formula:
\[
\text{Total Assets to Debt Ratio} = \frac{₹ 25,00,000}{₹ 10,00,000} = 2.5
\]
Final Answer: The Total Assets to Debt Ratio is \( 2.5 : 1 \).