Share Capital : Equity (Rs.10)	Rs. 4,00,000	Current Liabilities	Rs. 1,00,000
12% Preference	Rs. 1,00,000	Fixed Assets	Rs. 9,50,000
General Reserve	Rs. 1,84,000	Current Assets	Rs. 2,34,000
10% Debentures	Rs. 4,00,000

Additional Information: market price of the share is Rs. 34 and the net profit after tax was Rs. 1,50,000, and the tax had amounted to Rs. 50,000. From the above details, calculate Return on Investment, Return on Shareholders Funds, EPS, Book value per share and P/E ratio. Also, make your observations about the company on the basis of these ratios.