The following is the balance Sheet of X Ltd. as on 31st Dec.,2008.

Liabilities Rs. Assets Rs.

Equity Share Capital 3,00,000 Fixed Assets 10,80,000 10% Preference Share Less: Depreciation 3,00,000 7,80,000 Capital 60,000 Current Assets Reserve and Surplus 2,40,000 Cash 30,000 10% Mortgage Debentures 4,20,000 10% Govt. Securities Current Liabilities: Investment 90,000 Creditors 36,000 Sundry Debtors 1,20,000 Bills payable 60,000 Stock 1,80,000 Outstanding Expenses 6,000 Taxation Provision 78,000 12,00,000 12,00,000 Other Information:
Rs.

(a) Net Sales 18,00,000

(b) Cost of Goods Sold 15,48,000

(c) Net Income before tax 1,20,000

(d) Net Income after tax 60,000 You are required to calculate the following ratio:
(i) Quick Ratio; (ii) Debt-Equity Ratio; (iii) Capital Gearing Ratio; (iv) Interest Coverage Ratio; (v) Average Collection period; (vii) Return on Equity shareholder’s Funds; and (viii) Return on Capital Employed.