CUET UG 2025 — Accountancy Financial Statements

Shareholders' Funds:

Equity Share Capital + Preference Share Capital + General Reserve

= Rs. 4,00,000 + Rs. 1,00,000 + Rs. 1,84,000 = Rs. 6,84,000

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Return on Shareholders' Funds Formula:

Return on Shareholders' Funds = $\frac{\text{Net Profit After Tax}}{\text{Shareholders' Funds}} \times 100$Shareholders’ FundsNet Profit After Tax​×100

= $\frac{1,50,000}{6,84,000} \times 100$6,84,0001,50,000​×100

= 21.93%

Note: Net Profit After Tax (Rs. 1,50,000) is used directly without deducting preference dividend, as this ratio measures the overall return generated on the total funds invested by all shareholders (both equity and preference).