2 :- Calculate Current Ratio from the following information :

Solution :-
Current Ratio = Current Assets/Current Liabilities
= 4,00,000/2,00,000
= 2 : 1
Current Assets = Total Assets – Fixed Tangible Assets – Non – Current Investments
= 20,00,000 – 10,00,000 – 6,00,000
= Rs 4,00,000
Current Liabilities = Total Assets – Shareholder’s Fund – Non – Current Liabilities
= 20,00,000 – 12,80,000 – 5,20,000
= Rs 2,00,000