CA Inter doubt
Does paid up share capital includes preference share capital in resource test, share outstanding test and debt equity ratio test?
Asked by CA17 Aug 2025693 views
4 answers
Yuvika · 17 Aug 2025
Excluding any statutory fund and revaluation reserve
Yuvika · 17 Aug 2025
And the debt to equity ratio test includes only equity fund i.e equity share capital plus reserves
Yuvika · 17 Aug 2025
Hi the paid share capital includes only equity share capital
Ujjwal · 17 Aug 2025
Yes if it is iredeemable pref shares
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