Find below the Financial Statements of two FMCG companies i.e. Marico and Dabur India. Rupees are in Crores. Balance Sheet as on March 31, 2017 Marico Dabur India EQUITIES AND LIABILITIES SHAREHOLDER'S FUNDS Equity Share Capital 129.05 176.15 Reserves and Surplus/Other Equity 2,795.19 3,481.73 Total Shareholders' Funds 2,924.24 3,657.88 NON-CURRENT LIABILITIES Long Term Borrowings 0 205.17 Deferred Tax Liabilities [Net] 9.75 98.28 Long Term Provisions 6.44 47.52 Total Non-Current Liabilities 16.19 350.97 CURRENT LIABILITIES Short Term Borrowings 108.35 83.04 Trade Payables 476.24 907.16 Other Current Liabilities 149.7 152.29 Short Term Provisions 57.49 64.51 Total Current Liabilities 791.78 1,207.00 Total Capital And Liabilities 3,732.21 5,215.85 ASSETS NON-CURRENT ASSETS Fixed Assets 527.29 1021.58 Non-Current Investments 1,162.76 2,319.03 Long Term Loans And Advances 30.84 9.97 Other Non-Current Assets 16.78 80.83 Total Non-Current Assets 1,737.67 3,431.41 CURRENT ASSETS Current Investments 501.49 735.12 Inventories 1,082.96 599.27 Trade Receivables 227.61 333.25 Cash And Cash Equivalents 68.53 26.16 Short Term Loans And Advances 101.5 3.35 OtherCurrent Assets 12.45 87.29 Total Current Assets 1,994.54 1,784.44 Total Assets 3,732.21 5,215.85 Profit & Loss Account for the period ended March 31, 2017 Marico Dabur India INCOME Total Revenue 5,112.61 5,565.29 Revenue from Operations [Net] 4,833.76 5,278.66 Other Operating Revenues 16.99 11.99 Other Income 261.86 274.64 EXPENSES Cost of goods sold 2,474.21 2,779.59 Employee Benefit Expenses 250.92 425.3 Finance Costs 12.59 16.23 Depreciation And Amortisation Expenses 64.1 75.43 Other Expenses 1,169.07 974.39 Total Expenses 3,970.89 4,270.94 1,141.72 1,294.35 Profit Before Tax Total Tax Expenses 299.02 296.02 Profit for the period 842.70 998.33 Additional information: Marico Dabur India EPS (Rs) 6.55 5.67 Market Price per share 307 343 Compute the following ratios and comment for the users of financial statements. a ROE b Current Ratio Price to Earnings Multiple d Gross Profit Margin e Accounts Receivables Collection period in days (Assume 365 days) Marico Dabur India f Inventory holding period in days (assume 365 days) g Net Profit Margin