PQR Limited has the following Balance Sheets as on March 31, 2026 and March 31, 2025: Balance Sheet ₹ in lakhs March 31, 2026 March 31, 2025 Sources…

PQR Limited has the following Balance Sheets as on March 31, 2026 and March 31, 2025: Balance Sheet ₹ in lakhs March 31, 2026 March 31, 2025 Sources of Funds: Shareholders Funds 2,377 1,472 Loan Funds 3,570 3,083 5,947 4,555 Applications of Funds: Fixed Assets 3,466 2,900 Cash and bank 489 470 Debtors 1,495 1,168 Stock 2,867 2,407 Other Current Assets 1,567 1,404 Less: Current Liabilities (3,937) (3,794) 5,947 4,555 The Income Statement of the PQR Ltd. for the year ended is as follows: ₹ in lakhs March 31, 2026 March 31, 2025 Sales 22,165 13,882 Less: Cost of Goods sold 20,860 12,544 Gross Profit 1,305 1,338 Less: Selling, General and Administrative expenses 1,135 752 Earnings before Interest and Tax (EBIT) 170 586 Interest Expense 113 105 Profits before Tax 57 481 Tax 23 192 Profits after Tax (PAT) 34 289 CALCULATE for the year 2025-26: (i) Inventory turnover ratio (ii) Financial Leverage (iii) Return on Capital Employed (ROCE) (iv) Return on Equity (ROE) (v) Average Collection period. Take 365 days in a year