3. The relevant financial information of Xaviers Ltd. as on 31st March 2018 is as below: Profit & Loss (Rs. in million) Balance Sheet Data (Rs in million) Sales 80 March 31 2017 March 31 2018 Cost of Goods Sold 56 Inventory Accounts Receivable 12 Accounts Payable 7 What is the length of operating cycle and cash cycle? By Can the cash cycle be negative?). Discuss the kinds of tradeoffs involved in determining the optimum levels of current (assets? (10+5+5 marks) 3. The relevant financial information of Xaviers Ltd. as on 31st March 2018 is as below: Profit & Loss (Rs. in million) Balance Sheet Data (Rs in million) Sales 80 March 31 2017 March 31 2018 Cost of Goods Sold 56 Inventory Accounts Receivable 12 Accounts Payable 7 What is the length of operating cycle and cash cycle? By Can the cash cycle be negative?). Discuss the kinds of tradeoffs involved in determining the optimum levels of current (assets? (10+5+5 marks)