(b) Balance Sheet (extract) of Q Ltd. as on 31 March 2023: Liabilities in Crores Assets in Crores Equity Shares 20.80 Fixed Assets 105.60 Long-term Liabilities 104.00 Current Assets 57.60 Current Liabilities 78.40 Profit & Loss A/c 40.00 203.20 203.20 Additional Information: (i) Depreciation is written off 8 crores. (ii) Preliminary Expenses are written off 1.60 crores. (iii) Net Loss 25.60 crores. Ascertain the stage of sickness