The financial information of Beta Ltd. is as under: Particulars Amount (₹) Equity Share Capital 56,00,000 Retained Earnings 84,00,000 Face value of Shares 10/- Current Market Price 20/- 15% Preference Share Capital 40,00

Calculations for Beta Ltd. (I) Dividend Yield Dividend Yield = (Dividend Per Share / Market Price Per Share) * 100 First, calculate the Number of Equity Shares: Number of Equity Shares = Equity Share Capital / Face Value of Shares = ₹56,00,000 / ₹10 = 5,60,000 shares Next, calculate Dividend Per Share (DPS): DPS = Equity Dividends paid / Number of Equity Shares = ₹22,40,000 / 5,60,000 shares = ₹4 per share Current Market Price (MPS) = ₹20 per share Dividend Yield = (₹4 / ₹20) * 100 = 0.20 * 100 = 20% (II) Return on Equity (ROE) ROE = (Net Profit after Preference Dividend / Net Worth) * 100 First, calculate Preference Dividend: Preference Dividend = 15% of Preference Share Capital = 15% of ₹40,00,000 = 0.15 * ₹40,00,000 = ₹6,00,000 Net Profit after Preference Dividend = Profit after Tax - Preference Dividend = ₹60,00,000 - ₹6,00,000 = ₹54,00,000 Next, calculate Net Worth: Net Worth = Equity Share Capital + Retained Earnings = ₹56,00,000 + ₹84,00,000 = ₹1,40,00,000 Return on Equity = (₹54,00,000 / ₹1,40,00,000) * 100 = 0.3857 * 100 = 38.57% (approximately 38.6%)