Trade payables turnover ratio = \(\frac { Net\quad credit\quad purchases }{ Average\quad trade\quad payables } \)
Average trade payables = \(\frac { Opening\quad trade\quad payables+Closing\quad trade\quad payables }{ 2 } \)
= \(\frac { (20,000+4,000)+(10,000+6,000) }{ 2 } \)
= \(\frac { 40,000 }{ 2 } \) = Rs.20,000
Average payment period (in days) = \(\frac { Number\quad of\quad days\quad in\quad a\quad year }{ Trade\quad payables\quad turn\quad over\quad ratio } \)
=\(\frac { 365 }{ 5 } \)  = 70 days
∴ Trade payables turnover ratio (in days) = \(\frac { 1,00,000 }{ 20,000 } \) = 5 times.

Proprietary ratio = \(\frac { Shareholder's\quad funds }{ Total\quad assets } \)
Shareholder's funds = Equity share capital + Preference share capital + Reserves and surplus
= Rs.1,00,000 + Rs.75,000 + Rs.25,000 = Rs.2,00,000
∴ Proprietary ratio = \(\frac { 2,00,000 }{ 4,00,000 } \) = 0.5:1

Quick ratio = \(\frac { Quick\quad assets }{ Current\quad liabilities } \)
Quick assets = Current assets - Inventories - Prepaid expenses
= Rs.4,00,000 + Rs.70,000 - Rs.30,000 = Rs.3,00,000
∴ Quick ratio = \(\frac { 3,00,000 }{ 2,00,000 } \) = 1.5:1

(i) Inventory turnover ratio = \(\frac { Cost\quad of\quad revenue\quad from\quad operations }{ Average\quad inventory } \)
Average inventory = \(\frac { Opening\quad inventory+Closing\quad inventory }{ 2 } \)
=\(\frac { 70,000+50,000 }{ 2 } \)  = 60,000
∴ Inventory turnover ratio =\(\frac { 3,00,000 }{ 60,000 } \)  = 5 times.
(ii) Trade receivables turnover ratio = \(\frac { Credit\quad revenue\quad from\quad operations }{ Average\quad trade\quad receivables } \)
Average trade receivables = \(\frac { Opening\quad trade\quad receivables+Closing\quad trade\quad receivables }{ 2 } \)
= \(\frac { 40,000+30,000 }{ 2 } \) = 35,000
∴ Trade receivables turnover ratio = \(\frac { 5,25,000 }{ 35,000 } \) = 15 times
(iii) Trade payables turnover ratio = \(\frac { Net\quad credit\quad purchases }{ Average\quad trade\quad payables } \)
Average trade payables = \(\frac { Opening\quad trade\quad payables+Closing\quad trade\quad payables }{ 2 } \)
= \(\frac { 20,000+25,000 }{ 2 } =\frac { 45,000 }{ 2 } \)
= Rs.22,500
∴ Trade payables turnover ratio =\(\frac { 2,25,000 }{ 22,500 } \)  = 10 times.
(iv) Fixed assets turnover ratio = \(\frac { Revenue\quad from\quad operations }{ Average\quad fixed\quad assets } \)
Average fixed assets = \(\frac { Opening\quad fixed\quad assets+Closing\quad fixed\quad assets }{ 2 } \)
= \(\frac { 2,75,000+2,50,000 }{ 2 } =\frac { 4,75,000 }{ 2 } \)
= Rs.2,62,500
∴ Fixed assets turnover ratio = \(\frac { 5,25,000 }{ 2,62,500 } \) = 2 times

Return on Investment (ROI) = \(\frac { Net\quad profit\quad before\quad interest\quad and\quad tax }{ Capital\quad employed } \)
Capital employed = Share capital + Reserves and surplus + Long term borrowings
= 2,90,000 + 60,000 + 50,000 = Rs.3,90,000
∴ Return on Investment = \(\frac { 50,000 }{ 4,00,000 } \) x 100 = 12.5%