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Ratio Analysis 4.37

8. Following is the Balance Sheet of Arvind Mills Ltd., as at 31st March, 2019:
Particulars Note No. `
I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
(a) Share Capital 6,00,000
(b) Reserves and Surplus 4,00,000
2. Non-Current Liabilities
Long-term Borrowings 1 7,00,000
3. Current Liabilities
(a) Trade Payables 2 1,60,000
(b) Other Current Liabilities 3 10,000
(c) Short-term Provisions 4 1,30,000
Total 20,00,000

II. ASSETS
1. Non-Current Assets
(a) Fixed Assets—Tangible 13,00,000
(b) Non-Current Investments 1,50,000
2. Current Assets
(a) Inventories 3,00,000
(b) Trade Receivables 5 2,00,000
(c) Cash and Bank Balances 50,000
Total 20,00,000
Notes to Accounts
1. Long-term Borrowings `
8% Debentures 7,00,000
2. Trade Payables
Sundry Creditors 60,000
Bills Payable 1,00,000
1,60,000
3. Other Current Liabilities
Outstanding Expenses 10,000
4. Short-term Provisions
Provision for Tax 1,30,000
5. Trade Receivables
Debtors 2,00,000

Other information supplied is as follows: `
Revenue from Operations 30,00,000
Cost of Revenue from Operations 25,80,000
Net Profit before Tax 2,00,000
Net Profit after Tax 1,00,000
You are required to calculate:
(i) Liquid Ratio, (ii) Proprietary Ratio, (iii) Current Ratio, and (iv) Gross Profit Ratio.