| Particulars | Amount (Rs.) | Particulars | Amount (Rs.) |
| Total Assets | 5,00,000 | Non-current Liabilities | 1,30,000 |
| Fixed Tangible Assets | 2,50,000 | Non-current Investments | 1,50,000 |
| Shareholders’ Funds | 3,20,000 |
SOLUTION
Total Assets = Fixed Tangible Assets + Non Current Investments + Current Assets
5,00,000 = 2,50,000 + 1,50,000 + Current Assets
Current Assets = 5,00,000 – 4,00,000
= Rs. 1,00,000
Total Assets = Shareholder’s Funds + Non-Current Liabilities + Current Liabilities
5,00,000 = 3,20,000 + 1,30,000 + Current Liabilities
Current Liabilities = 5,00,000 – 4,50,000
= Rs. 50,000
Page Current ratio = Current assets / Current liabilities
= 1,00,000 / 50,000
= 2: 1