The correct answer is A. 15 : 20.
Debt-equity ratio is a measure of a company’s financial leverage. It is calculated by dividing the company’s total debt by its total equity. A high debt-equity ratio indicates that the company is using a lot of debt to finance its operations, while a low debt-equity ratio indicates that the company is using more equity financing.
In this case, the company has total debt of Rs. 1,50,000 and total equity of Rs. 2,00,000 + Rs. 90,000 + Rs. 60,000 = Rs. 400,000. Therefore, the company’s debt-equity ratio is 1,50,000 / 400,000 = 0.375 = 15 : 20.
Option B is incorrect because it is the total debt divided by the total equity plus the general reserve. Option C is incorrect because it is the total debt divided by the total equity plus the general reserve plus the accumulated profits. Option D is incorrect because it is the total debt divided by the total equity plus the general reserve plus the accumulated profits plus the debentures.