Use the following information from the $2023$ financial statements of Tesla $($Pvt$)$ Ltd to answer the question below. Assume a $360$ working$-$day cycle.

Cash

$43000$

Trade receivables

$51000$

Inventory

$455000$

Investment in associates

$17500$

Property, plant and equipment at cost

$470000$

Accumulated depreciation

$110500$

Trade payables

$98600$

Tax payable

$42000$

Short$-$term loans

$27000$

Long$-$term loans

$40000$

Ordinary share capital

$220000$

Preference share capital

$25000$

Reserves

$21500$

Retained profit

$108000$

Turnover

$290000$

Cost of sales

$204000$

Operating expenses

$28000$

Investment income

$3500$

Finance cost

$6500$

Tax

$16500$

Preference share dividends

$2000$

Ordinary share dividends

$17500$

Tesla $($Pvt$)$ Ltd$$s current ratio is: