16. Net operating profit ratio determines while net profit ratio determines a) Overall of the business, working efficiency efficiency of the management b) Working efficiency of the management, overall efficiency of the business c) Overall efficiency of the external market, working efficiency of the internal management d) None of the above B D 17. Determine Working capital turnover ratio if, Current assets is Rs 1,50,000, current liabilities is Rs 1,00,000 and Cost of goods sold is Rs 3,00,000. a) 5 times b) 6 times c) 3 times d) 1.5 times B