3. At what price should the Mitra and Mitri robots be sold? How many units would Invento need to sell at that price to break even? Should the price be the same for both robots? Justify your position. Particulars. EXHIBIT 4: INVENTO ROBOTICS BALANCE SHEET (US$) As on March 31, 2018 As on March 31, 2017 EQUITY AND LIABILITIES Shareholders' Fund (a) Share capital 12,130.51 (b) Reserves and surplus -40,440.74 12,130.51 -17,254,71 (c) Money received against shares warrants 0.00 0.00 Share application money pending allotment 0.00 0.00 Non-current liabilities (a) Long-term borrowings 13,386.87 0.00 (b) Deferred tax liabilities (net) 1,044.88 141.40 (c) Other long-term liabilities 0.00 0.00 (d) Long-term provisions 0.00 0.00 Current liabilities. (a) Short-term borrowings 27,590.23 23,963.89 (b) Trade payables 5,646.79 0.00 (c) Other current liabilities 106,891.40 0.00 (d) Short-term provisions 0.00 0.00 Total 126,249.93 18,981.08. ASSETS Non-current assets (a) Fixed assets (i) Tangible assets 71,113.09 12,391.37 If you are having trouble downloading this file, click here. (a) Short-term borrowings 27,590.23 23,963.89 (b) Trade payables 5,646.79 0.00 (c) Other current liabilities 106,891.40 0.00 (d) Short-term provisions Total ASSETS Non-current assets (a) Fixed assets (i) Tangible assets 0.00 0.00 126,249.93 18,981.08 71,113.09 12,391.37 (ii) Intangible assets 0.00 0.00 (iii) Capital work-in-progress 0.00 0.00 (iv) Intangible assets under development 0.00 0.00 (b) Non-current investments 0.00 0.00 (c) Deferred tax assets (net) 0.00 0.00 (d) Long-term loans and advances 0.00 0.00 (e) Other non-current assets 0.00 0.00 Current assets (a) Current investment 0.00 0.00 (b) Inventories 19,161.42 4,257.72 (c) Trade receivables 14,289.57 0.00 (d) Cash and cash equivalents 1,520.68 2,296.74 (e) Short-term loans and advances. (f) Other current assets 20,165.17 0.00 Total 126,249.93 18,981.08 INVENTO ROBOTICS: LAUNCHING HUMANOID ROBOTS