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Ratios Questions

Practice 115 Ratios questions with detailed answers and explanations. Free MCQs, PYQs, and mock test questions for NEET, JEE, GATE, SSC and more.

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About Ratios — practice questions, PYQs & concepts

Ratios is a frequently-tested topic on Accountancy, Quantitative Aptitude, CUET Accountancy. ExamTest.live currently lists 115 Ratios questions spanning previous-year papers from 2026 to 2026, each with worked solutions and a step-by-step explanation. Use the filters on this page to focus on a specific exam, difficulty level or year — every answer key is free, no sign-up required.

Ratios weight in competitive exams

Across our Ratios question bank, the largest sources are Accountancy (77), Quantitative Aptitude (19), CUET Accountancy (16), Mathematics (2) and Physics (1). Click any exam chip above to drill down to that exam-specific question set.

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  • Start easy: 56 easy Ratios questions are available — build fluency before moving up.
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All Ratios Questions(1100 of 115)

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Q1mediummcqAccountancyCUET Accountancy 2023 28 May Shift 12026
0% accuracy
Net Capital Employed is mathematically equivalent to which of the following expressions?(A) Fixed Assets + Current Assets - Long-term liabilities(B) Non-current Assets + Current Assets - Current liabilities(C) Fixed Assets + Current Assets - Equity(D) Equity + Debt(E) Current Assets - Current liabilitiesChoose the correct answer from the options given below:
Q2easymcqAccountancyCUET Accountancy 2023 28 May Shift 12026
33% accuracy
Match List - I with List - II.
image
Choose the correct answer from the options given below:
Q3mediummcqAccountancyCUET Accountancy 2023 28 May Shift 12026
0% accuracy
Aradya Ltd. maintains a Debt-Equity ratio of . Which of the following transactions will not affect its Debt-Equity Ratio?
Q4mediummcqQuantitative AptitudeCompetitive Exam Practice2026
0% accuracy
Two numbers are in the ratio . If is added to each, the ratio becomes . Find the smaller number.
Q5mediummcqAccountancyCUET Accountancy 2022 15 July Shift 22026
0% accuracy
Which of the following transactions will increase the Current Ratio but will decrease the Debt Equity Ratio?
Q6mediummcqQuantitative AptitudeCompetitive Exam2026
0% accuracy
The ratio of quantities of sugar in which sugar costing Rs. and Rs. . In what ratio both sugar should be mixed so that there is no gain or loss when the mixture is sold at Rs. ?
Q7easymcqAccountancyCUET Accountancy 2022 15 July Shift 22026
0% accuracy
The ratios calculated to measure the short term commitments of business is:
Q8mediummcqQuantitative AptitudeCompetitive Exam Practice2026
0% accuracy
A recipe requires sugar and flour in the ratio of respectively. If you want cups of sugar, then how many cups of flour are required?
Q9mediummcqQuantitative AptitudeMock Test2026
0% accuracy
A basket has apples, mangoes, and oranges. One fruit is selected at random. What is the probability that it is neither an apple nor a mango?
Q10mediummcqQuantitative AptitudeCompetitive Exam Practice2026
0% accuracy
A and B start a business together. A invests ₹ and B invests ₹ . At the end of one year, they earn a total profit of ₹ . Find A's share of the profit.
Q11mediummcqQuantitative AptitudeCompetitive Exam2026
0% accuracy
A student appeared in papers. The maximum marks are the same for each paper. His marks in this paper are in the proportion of . Overall he scored . In how many papers he received less than marks?
Q12mediummcqQuantitative AptitudeCompetitive Exam Practice2026
0% accuracy
Two numbers are in the ratio and their HCF is . If one number is , then find the other number.
Q13mediummcqQuantitative AptitudeSSC CPO 20242026
0% accuracy
A -liter solution of acid and water contains acid. How much water (in liters) must be added to get a solution containing acid?
Q14mediummcqAccountancyCUET Accountancy 2025 14 May Shift 22026
Based on the case study details provided, calculate the Price/Earnings (P/E) Ratio:
Q15mediummcqCUET AccountancyCUET Accountancy 2025 15 May Shift 12026
A trader carries an average inventory of Rs. 40,000. His inventory turnover ratio is 8 times. If he sells goods at a profit of 20% on Revenue from operations, find out the gross profit.
Q16mediummcqCUET AccountancyCUET Accountancy 2025 15 May Shift 12026
X Ltd. has a current ratio of 3:1 and quick ratio of 2:1. If excess of current assets over quick assets, represented by inventories is Rs. 5,000, calculate current assets and quick assets.
Q17easymcqCUET AccountancyCUET Accountancy 2025 16 May Shift 12026
Which of the following is NOT classified as a Profitability Ratio?
Q18easymcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
Debt-equity ratio is a sub-part of:
Q19easymcqAccountancyCUET Accountancy 2023 28 May Shift 12026
Match List - I with List - II.

Choose the correct answer from the options given below:
Q20easymcqAccountancyCUET Accountancy 2025 22 May Shift 12026
Which of the following are the objectives of Ratio Analysis?(A) To know the areas of the business which need more attention.
(B) To provide a deeper analysis of the profitability, liquidity, solvency and efficiency levels in the business.
(C) To know about the potential areas which can be improved with the effort in the desired direction.
(D) To provide information derived from financial statements useful for making projections and estimates for the future.Choose the correct answer from the options given below:
Q21easymcqAccountancyCUET Accountancy 2025 22 May Shift 22026
Match List-I with List-II:List-I (Ratio)List-II (Formula)(A) Current ratio(I) Market Price of a share / EPS(B) Operating Margin Ratio(II) Current Assets / Current Liabilities(C) Return on Capital employed(III) 100 - Operating Ratio(D) Price earning ratio(IV) Choose the correct answer from the options given below:
Q22mediummcqAccountancyCUET Accountancy 2023 11 June Shift 32026
What will be Interest Coverage Ratio, when Long term Debt is Rs. , Tax Rate and Net profit After Tax is Rs. .
Q23mediummcqAccountancyCUET Accountancy2026
Given: Revenue from operations = , Average Inventory = , and Gross Profit Ratio = . Calculate the Inventory Turnover Ratio.
Q24easymcqAccountancyCUET Accountancy 2025 27 May Shift 22026
The current ratio of a firm is and the quick ratio is . If liabilities are Rs. , find the value of working capital.
Q25easymcqAccountancyCUET Accountancy 2022 20 Aug Shift 22026
Match List I with List II
image
Choose the correct answer from the options given below:
Q26mediummcqAccountancyCUET Accountancy 2022 20 July Shift 12026
Calculate Current Ratio from the following given information.Liquid Ratio Current Liabilities Rs. 1,80,000Prepaid Expenses Rs. 20,000Inventory Rs. 47,250
Q27mediummcqCUET AccountancyCUET Accountancy 2025 13 May Shift 12026
Consider the following financial metrics of a firm:Total Assets = Rs. Non-current Liabilities = Rs. Shareholders' Fund = Rs. Fixed Assets = Rs. Non-current Investments = Rs. The Current Ratio of the firm is:
Q28easymcqAccountancyCUET Accountancy 2025 30 May Shift 22026
Match List-I with List-IIList-I (Ratio Group)List-II (Specific Ratio Example)(A). Liquidity Ratio(I). Receivable Turnover Ratio(B). Solvency Ratio(II). Quick Ratio(C). Activity (or Turnover) Ratio(III). Earning Per Share Ratio(D). Profitability Ratio(IV). Debt to Equity RatioChoose the correct answer from the options given below:
Q29easymcqAccountancyCUET Accountancy 2025 14 May Shift 22026
Based on the case study details provided, find the Earnings Per Share (EPS) for the equity stockholders:
Q30mediummcqAccountancyCUET Accountancy 2025 14 May Shift 22026
Based on the case study details provided, determine the Return on Investment (ROI) for the firm:
Q31easymcqCUET AccountancyCUET Accountancy 2025 15 May Shift 12026
Match List-I with List-IIList-I(Accounting ratio)List-II(Type of accounting ratio)(A) Current ratio(I) Liquidity ratios(B) Stock turnover ratio(II) Activity ratios(C) Debt Equity ratio(III) Solvency ratios(D) Operating ratio(IV) Profitability ratiosChoose the correct answer from the options given below:
Q32easymcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
A low stock turnover ratio indicates:
Q33easymcqAccountancyCUET Accountancy2026
On the basis of the information given below, find the value of the Closing Inventory:

Q34mediummcqAccountancyCUET Accountancy2026
Consider the following data: Net Profit after tax is Rs. 60,000; 12% Long-term debt is Rs. 20,000,000; and the Tax rate is 40%.Arrange the steps in the correct chronological sequence to calculate the Interest Coverage Ratio:(A) Calculate Net Profit before tax(B) Divide Net Profit before Interest and Tax by Interest on long-term debt(C) Calculate Net profit before interest and tax(D) Calculate Interest on Long-term DebtChoose the correct answer from the options given below:
Q35easymcqAccountancyCUET Accountancy 2025 22 May Shift 12026
The ratio in which the old partners agree to give their share of profit in favor of the incoming partner is called:
Q36mediummcqAccountancyCUET Accountancy 2022 20 Aug Shift 22026
X Ltd. has a Current Ratio of and Quick Ratio of . If excess of current assets over quick assets represented by inventories is Rs. . Calculate current liabilities.
Q37easymcqAccountancyCUET Accountancy 2025 22 May Shift 22026
The ideal quick ratio is:
Q38easymcqAccountancyCUET Accountancy 2023 29 May Shift 22026
Identify the ratio out of the following options which is not computed for evaluating the long-term solvency of a business.
Q39mediummcqAccountancyCUET Accountancy 2025 24 May Shift 12026
A trader carries an average inventory of . His inventory turnover ratio is times. If he sells goods at a profit of on revenue from operations (sales), calculate the value of gross profit.
Q40mediummcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
When the ratio is low, the firm is said to have favourable indication.
Q41easymcqAccountancyCUET Accountancy2026
The two basic measures of liquidity are:
Q42easymcqAccountancyCUET Accountancy 2023 20 June Shift 22026
Match List I with List II: \begin{tabular}{|l|l|}\hline\textbf{LIST I} & \textbf{LIST II} \ \hlineA. Operating Profit Ratio & I. Solvency Ratios \ \hlineB. Working Capital Turnover Ratio & III. Activity Ratios \ \hlineC. Debt-Equity Ratio & III. Activity Ratios \ \hlineD. Quick Ratio & IV. Profitability Ratios \ \hline\end{tabular} Choose the correct answer from the options given below:
Q43easymcqAccountancyCUET Accountancy 2025 30 May Shift 12026
Which technique is used to assess profitability, solvency and efficiency of an enterprise through quantitative mathematical relationship variables?
Q44easymcqAccountancyCUET Accountancy 2022 23 Aug Shift 2 PYQs2026
For calculating EPS, the following order will be followed.(A) Calculate number of equity shares(B) Calculate earning available for equity share holders(C) Compute profit after tax(D) Compute EPSChoose the correct answer from the options given below :
Q45easymcqAccountancyCUET Accountancy 2025 3 June Shift 12026
Match List-I with List-IIList–IList–II(A) Profitability Ratios(I) This refers to the ratios that are calculated for measuring the efficiency of operations of a business based on effective utilization of resources.(B) Activity Ratios(II) The ability of a business to pay the amount due to stakeholders as and when it is due.(C) Liquidity Ratios(III) The ability to meet its contractual obligations towards stakeholders, particularly towards external stakeholders.(D) Solvency Ratios(IV) It refers to the analysis of profits in relation to revenue from operations or funds (or assets) employed in the business.Choose the correct answer from the options given below:
Q46easymcqCUET AccountancyCUET Accountancy 2025 13 May Shift 12026
Comprehension:Consider the following account balance particulars of a firm:ParticularsAmount (Rs.)Inventories Trade Receivables Advance Tax Cash and Cash Equivalents Trade Payables Bank overdraft Question: Current Ratio of the firm is:
Q47mediummcqAccountancyCUET Accountancy 2025 3 June Shift 22026
To assess the long-term solvency of a business, which of the following ratios are used?(A) Interest coverage ratio(B) Proprietary ratio(C) Acid test ratio(D) Debt to capital employed ratioChoose the correct answer from the options given below:
Q48easymcqAccountancyCUET Accountancy 2025 3 June Shift 22026
Compute Earning per share (EPS) from the following information:Net profit after tax but before dividend: Equity shares of each: Dividend declared: @ Market price of a share:
Q49easymcqAccountancyCUET Accountancy 2022 20 Aug Shift 22026
Operating Profit Ratio of XYZ Ltd. is . The operating ratio of XYZ Ltd. is:
Q50mediummcqQuantitative AptitudeCompetitive Exam2026
In what ratio must the two types of tea at and respectively be mixed so that the obtained mixture sold at earns a profit of ?
Q51easymcqAccountancyCUET Accountancy 2025 13 May Shift 22026
Calculate the Current Ratio from the following financial data:ParticularsAmount (in Rs.)Inventories Trade receivables Advance tax Cash and cash equivalents Trade payables Bank Overdraft
Q52easymcqAccountancyCUET Accountancy 2025 13 May Shift 22026
Match List-I with List-II based on standard financial ratio classifications:List-IList-II(A) Liquidity Ratios(I) Debt to Capital Employed Ratio(B) Solvency Ratios(II) Net profit ratio(C) Activity Ratios(III) Current Ratio(D) Profitability Ratios(IV) Working capital Turnover RatioChoose the correct answer from the options given below:
Q53hardmcqQuantitative AptitudeCompetitive Exam2026
The ratio between the speed of travelling of A and B is and therefore A takes minutes more than the time taken by B to reach a destination. If A had walked at double the speed, how long would he have taken to cover the distance?
Q54mediummcqAccountancyCUET Accountancy 2025 13 May Shift 22026
Based on Case Study 1, find the Average Collection Period.
Q55mediummcqAccountancyCUET Accountancy 2025 13 May Shift 22026
Based on Case Study 1, find the Average Payment Period.
Q56mediummcqQuantitative AptitudeUP Police Constable Re-Exam2026
The ratio between the speed of travelling of and is and therefore takes more than the time taken by to reach a destination. If had walked at double the speed, how long would he have taken to cover the distance?
Q57mediummcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
What is gross profit ratio?Gross sales Rs. Sales returns Rs. Net Profit after interest Rs. Indirect expenses Rs. Interest paid on debentures Rs.
Q58hardmcqQuantitative AptitudeCompetitive Exam2026
There are Senior officers and Secretaries in an office. If Secretaries went on leave, then every Secretary has two Senior officers. After that Senior officers went on leave and now every Senior officer has Secretaries. Then find out how many Secretaries were there initially.
Q59easymcqAccountancyCUET Accountancy 2025 13 May Shift 22026
Based on Case Study 1, find the value of total Trade Payables.
Q60easymcqAccountancyCUET Accountancy 2025 14 May Shift 22026
Based on the case study details provided, calculate the Return on Shareholders' Funds:
Q61mediummcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
Which one higher ratio is not favourable?
Q62mediummcqCUET AccountancyCUET Accountancy 2025 15 May Shift 12026
Gross profit ratio of a company was 25%, its credit revenue from operations was Rs. 20,00,000 and its cash revenue from operations was 20% of the total revenue from operations. If the indirect expenses of the company was Rs. 50,000. Calculate its net profit.
Q63mediummcqAccountancyCUET Accountancy 2025 13 May Shift 22026
Based on Case Study 1, what is the Trade Payables Turnover Ratio?
Q64mediummcqMathematicsCompetitive Exam2026
The ratio of glycerin and water in a mixture is . How much fraction of the mixture must be drawn off and substituted by water so that the ratio of glycerin and water becomes ?
Q65mediummcqCUET AccountancyCUET Accountancy 16 July Shift 22026
If there are Fixed assets of ₹10,00,000, Current assets of ₹6,00,000, Current liabilities of ₹3,00,000 and Net profit before Interest and Tax of ₹2,60,000; then Return on Investment will be:
Q66mediummcqAccountancyCUET Accountancy 2025 13 May Shift 22026
Based on Case Study 1, find the Trade Receivables Turnover Ratio.
Q67mediummcqAccountancyCUET Accountancy2026
The following accounting ratios primarily measure a firm's operational or structural risk:(A) Liquidity(B) Activity(C) Debts(D) ProfitabilityChoose the correct answer from the options given below:
Q68mediummcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
Collections from book debts:
Q69mediummcqAccountancyCUET Accountancy 2025 14 May Shift 12026
The _________ may indicate that the firm is experiencing stockouts and lost sales.
Q70mediummcqCUET AccountancyCUET Accountancy 2025 16 May Shift 12026
Match List-I with List-II:List-I (Ratio Category)List-II (Specific Ratio Example)(A) Liquidity Ratio(I) Interest Coverage Ratio(B) Profitability Ratio(II) Acid-Test Ratio(C) Solvency Ratio(III) Fixed Assets Turnover Ratio(D) Activity Ratio(IV) Return on Capital Employed RatioChoose the correct answer from the options given below:
Q71easymcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
What is Gross Profit Ratio if?Total sales Rs. Sales returns Rs. Cost of goods sold Rs.
Q72easymcqCUET AccountancyCUET Accountancy 16 July Shift 22026
Which of the following ratios is not a profitability ratio?
Q73easymcqAccountancyCUET Accountancy 2025 14 May Shift 12026
_________ are especially interested in the average payment period, since it provides them with a sense of the bill-paying patterns of the firm.
Q74easymcqAccountancyCUET Accountancy 2025 22 May Shift 12026
In the event of the death of a partner, the ratio in which the continuing partners acquire the share from the deceased partner is called .......
Q75easymcqAccountancyCUET Accountancy 2022 23 Aug Shift 2 PYQs2026
The ideal Debt Equity Ratio is :
Q76easymcqAccountancyCUET Accountancy 2025 22 May Shift 12026
Given the following information:ParticularsAmount (Rs.)Revenue from Operations3,40,000Cost of Revenue from Operations1,20,000Selling expenses80,000Administrative Expenses40,000Calculate Operating ratio.
Q77mediummcqAccountancyCUET Accountancy 2023 29 May Shift 22026
Every company analyses its earning capacity of the business which is an outcome of utilisation of resources employed in the business. To analyse profitability, a company can use:A. Dividend Payout RatioB. Return on Net WorthC. Gross Profit RatioD. Quick RatioE. Inventory Turnover RatioChoose the correct answer from the options given below:
Q78easymcqAccountancyCUET Accountancy 2025 22 May Shift 22026
The standard Debt-Equity ratio is:
Q79easymcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
Current ratio is , current liabilities Rs. , the amount of current assets will be:
Q80easymcqAccountancyCUET Accountancy 2025 22 May Shift 22026
Profit after tax and interest is . The tax rate is . long term borrowing is . Find the profit before tax and after interest.
Q81easymcqAccountancyCUET Accountancy 2023 11 June Shift 32026
Identify the other name by which Liquid ratio is known:
Q82mediummcqAccountancyCUET Accountancy2026
Which of the following ratios is classified as a solvency ratio?
Q83easymcqAccountancyCUET Accountancy 2022 20 Aug Shift 22026
Earning Capacity of a Company is measured by:
Q84mediummcqAccountancyCUET Accountancy2026
The ________ ratios are primarily designed to measure the operational returns and financial yield performance of an enterprise.
Q85mediummcqAccountancyCUET Accountancy 2023 11 June Shift 32026
Match List - I with List - II.

Choose the correct answer from the options given below:
Q86easymcqAccountancyCUET Accountancy 2025 27 May Shift 22026
The ratio in which the continuing partners have acquired the share from the retiring/deceased partner is called:
Q87easymcqAccountancyCUET Accountancy 2022 20 July Shift 12026
Make the right combination of the ratios that enables to find the short term liquidity.(a) Return on Equity(b) Acid Test Ratio(c) Current Ratio(d) Sacrificing Ratio(e) Inventory Turnover RatioChoose the most appropriate answer from the options given below:
Q88easymcqAccountancyCUET Accountancy 2025 27 May Shift 22026
Calculate the 'Liquid Ratio' from the following information:ItemsValue (Rs.)Current liabilities50,000Current assets80,000Inventories20,000Advance tax5,000Prepaid expenses5,000
Q89easymcqCUET AccountancyCUET Accountancy 2025 13 May Shift 12026
Match List-I with List-II:List-I(A) Liquidity Ratio(B) Solvency Ratio(C) Activity (or Turnover) Ratio(D) Profitability RatioList-II(I) Inventory Turnover ratio(II) Quick Ratio(III) Price earning ratio(IV) Total asset to debt ratioChoose the correct answer from the options given below:
Q90easymcqAccountancyCUET Accountancy 2025 30 May Shift 22026
Calculate the Current Ratio from the following information:ParticularsValue (Rs.)Inventories50,000Trade receivables50,000Advance tax4,000Cash and cash equivalent30,000Trade payables1,00,000Short-term borrowings (bank overdraft)4,000
Q91easymcqAccountancyCUET Accountancy 2022 30 Aug Shift 22026
What are the different types of liquidity ratiosA. Interest coverage ratioB. Current ratioC. Inventory turnover ratioD. Gross profit ratioE. Acid test ratio Choose the correct answer from the options given below:
Q92easymcqCUET AccountancyCUET 2025 31 May Shift 12026
The two basic measures of liquidity are:
Q93easymcqCUET AccountancyCUET Accountancy 2025 13 May Shift 12026
Comprehension:Consider the following account balance particulars of a firm:ParticularsAmount (Rs.)Inventories Trade Receivables Advance Tax Cash and Cash Equivalents Trade Payables Bank overdraft Question: Quick Assets of the firm are:
Q94easymcqAccountancyCUET Accountancy 2025 3 June Shift 22026
Calculate the Gross Profit Ratio from the following information:Revenue from operations: Cost of revenue from operations:
Q95easymcqAccountancyCUET Accountancy 2022 20 July Shift 12026
Match List - I with List - II
image
Choose the correct answer from the options given below:
Q96easymcqAccountancyCUET Accountancy 2025 14 May Shift 12026
Which of the following statements are True about ratio analysis-(A) A ratio reflects quantitative and qualitative aspects of results.(B) Long-term borrowings are concerned about the ability of a firm to discharge its obligations to pay interest and repay the principal amount(C) A ratio is always expressed as a quotient of one number divided by another.(D) Ratios help in comparisons of a firm's results over a number of accounting periods as well as with other business enterprises.Choose the correct answer from the options given below:
Q97easymcqCUET AccountancyCUET Accountancy 16 July Shift 22026
Make the right combination of ratios that enables to find the short-term liquidity of a firm:A. Return on EquityB. Acid Test RatioC. Sacrificing RatioD. Inventory Turnover RatioE. Current RatioChoose the correct answer from the options given below:
Q98mediummcqAccountancyCUET Accountancy 2025 14 May Shift 12026
Match List-I with List-IIList-IList-II(A) Liquidity Ratio(II) Quick Ratio(B) Solvency Ratio(III) Proprietary Ratio(C) Activity Ratio(I) Trade payable Turnover Ratio(D) Profitability Ratio(IV) Price earning ratioChoose the correct answer from the options given below:
Q99easymcqAccountancyCUET Accountancy 2025 14 May Shift 12026
The current ratio is . Current assets are and current liabilities are . How much must be the reduction in the current assets to bring the ratio to
Q100mediummcqCUET AccountancyCUET Accountancy 2025 13 May Shift 12026
Comprehension:Consider the following account balance particulars of a firm:ParticularsAmount (Rs.)Inventories Trade Receivables Advance Tax Cash and Cash Equivalents Trade Payables Bank overdraft Question: Quick Ratio (Liquid Ratio) of the firm is:

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Ratios questions are commonly asked in Accountancy, Quantitative Aptitude, CUET Accountancy, Mathematics, Physics. You can filter by exam using the links above.
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