| Particulars | Amount (Rs.) | |
| (i) | Revenue from Operations | 1,50,000 |
| (ii) | Total Assets | 1,00,000 |
| (iii) | Shareholders’ Funds | 60,000 |
| (iv) | Non-current Liabilities | 20,000 |
| (v) | Non-current Assets | 50,000 |
SOLUTION
A) Current Ratio = Current Assets Current Liabilities
Current Assets = Total Assets – Non Current Assets
= 1,00,000 – 50,000
= Rs. 50,000
Total Assets = Total Liabilities
Total Liabilities = Shareholders’ Funds + Non-Current Liabilities + Current Liabilities
1,00,000 = 60,000 + 20,000 + Current Liabilities
Current Liabilities = 1,00,000 – 80,000
Current Liabilities = 20,000
Current Ratio = 50,000 / 20,000
= 2.5: 1
B) Working Capital Turnover Ratio = Revenue from Operations Working Capital
Working Capital = Current Assets – Current Liabilities
= 50,000 – 20,000
= Rs. 30,000
Working Capital Turnover Ratio = 1,50,000 / 30,000
= 5 times