Calculate the current ratio from the following information.

Particulars	Rs.	Particulars	Rs.
Current investments	15,000	Trade creditors	36,000
Inventories	29,000	Bills payable	10,000
Cash and cash equivalents	5,000	Expenses payable	8,000
Trade receivables	5,000

Following is the extract of the balance sheet of Hindustan Products Ltd., as on 31^st March 2019.

Particulars	Rs.
I. EQUITY AND LIABILITIES
1. Shareholders' funds
(a) Share capital	2,90,000
(b) Reserves and surplus	60,000
2. Non-current liabilities
Long term borrowings	40,000
3. Current liabilities
(a) Trade payables	1,15,000
(b) Other current liabilities	15,000
Total	5,20,000

From the following trading activities of Jamal Ltd. calculate
(i) Gross profit ratio
(ii) Net profit ratio
(iii) Operating cost ratio
(iv) Operating profit ratio

Statement of Profit and Loss

Particulars	Rs.
I. Revenue from operations	10,000
II. Other Income
Income from investments	100
III. Total revenue (I +II)	10,100
IV. Expenses:
Purchases of Stock-in -trade	8,500
Changes in inventories	-500
Finance costs	150
Other expenses (Administration and selling)	1,200
Total expenses	7,850
V. Profit before tax (III - IV)	800

Calculate (i) Inventory turnover ratio (ii) Trade receivables turnover ratio (iii) Trade payables turnover ratio and (iv) Fixed assets turnover ratio from the following information obtained from Dolphin Ltd.

Particulars	As on 31st March 2017 Rs.	As on 31st March 2018 Rs.
Inventory	70,000	50,000
Trade receivables	40,000	30,000
Trade payables	20,000	25,000
Fixed assets	2,75,000	2,50,000

Additional information:
(i) Revenue from operations for the year              Rs.5,25,000
(ii) Purchases for the year                                  Rs.2,25,000
(iii) Cost of revenue from operations                    Rs.3,00,000    
Assume that sales and purchases are for credit

Calculate quick ratio of Babu construction Ltd., from, the information given below

Particulars	Rs.
Total current liabilities	2,00,000
Total current assets	4,00,000
Inventories	70,000
Prepaid expenses	30,000

From the following Balance Sheet of Luckman Ltd. calculate proprietary ratio:
 

Balance sheet of Luckman Ltd. as on 31.3.2018

Particulars	Rs.
I. EQUITY AND LIABILITIES
1. Shareholders' funds
(a) Share capital
(i) Equity share capital	1,00,000
(ii) Preference share capital	75,000
(b) Reserves and surplus	25,000
2. Non-current liabilities
Long term borrowings	-
3. Current liabilities
Trade payables	2,00,000
Total	4,00,000
II. ASSETS
1. Non-current assets
(a) Fixed assets	2,75,000
(b) Non -current investments	50,000
2. Current assets
Cash and cash equivalents	75,000
Total	4,00,000

From the following Balance Sheet of Ambika Ltd. as on 31.03.2017 calculate
(i) Debt-equity ratio
(ii) Proprietary ratio
(iii) Capital gearing ratio

Balance sheet of Ambika Ltd. as on 31.3.2017

Particulars	Amount Rs.
I. EQUITY AND LIABILITIES
1. Shareholders' funds
(a) Share capital
Equity share capital	3,00,000
8% Preference share capital	4,00,000
(b) Reserves and surplus	3,00,000
2. Non-current liabilities
Long term borrowings (9% Debentures)	8,00,000
3. Current liabilities
Short -term borrowings from banks	50,000
Trade payables	1,50,000
Total	20,00,000
II. ASSETS
1. Non-current assets
Fixed assets	15,00,000
2. Current assets
(a) Inventories	2,40,000
(b) Trade receivables	2,00,000
(c) Cash and cash equivalents	55,000
(d) Other current assets
Expenses paid in advance	5,000
Total	20,00,000

From the following figures obtained from Sun Ltd; calculate the trade payables turnover ratio and credit payment period (in days).

Particulars	Rs.
Credit purchases during 2018 - 2019	1,00,000
Trade creditors as on 1.4.2018	20,000
Trade creditors as on 31.3.2019	10,000
Bills payable as on 1.4.2018	4,000
Bills payable as on 31.3.2019	6,000

From the following information calculate current ratio and liquid ratio.

Particulars	Amt(Rs.)	Particulars	Amt(Rs.)
Cash	5,000	Debtors	29,000
Bills Receivable	5,000	Short term Investment	15,000
Stock	5.2,000	Prepaid expense	2,000
Creditors	36,000	Bills Payable	10,000
Outstanding exp	8,000

From the following. you are required to calculate liquidity ratio.

Particulars	Amt(Rs.)	Particulars	Amt(Rs.)
Debtors	5,000	Creditors	4,000
Cash in hand	4,000	Bills Payable	3,000
Cash at bank	6,000	Outstanding exp	250
Short term Investment	2,000	Bills Receivable	3,000
Prepaid expens	1,000	Closing Stock	8,000

From the following trading activities of Naveen Ltd, calculate: 
i. Gross Profit Ratio
ii. Operating Cost Ratio
iii. Operating Profit Ratio