| Particulars | Amount (Rs.) |
| Cost of Revenue from Operations (Cost of Goods Sold) | 10,00,000 |
| Current Assets | 5,00,000 |
| Current Liabilities | 3,00,000 |
SOLUTION
Working Capital = Current Assets – Current Liabilities
= 5,00,000 – 3,00,000
= 2,00,000
Working Capital Turnover Ratio = Cost of Goods Sold / Working Capital
= 10,00,000 / 2,00,000
= 5 Times