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Calculate the Current Ratio (up-to two decimal places) of Windlas Biotech Ltd. from the following extract of its Annual Report of 2021-22. - Accounts

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प्रश्न

Calculate the Current Ratio (up-to two decimal places) of Windlas Biotech Ltd. from the following extract of its Annual Report of 2021-22.

Particulars (₹) (in millions)
Opening Inventory of consumables (raw materials) 264.79
Closing Inventory of consumables (raw materials) 389.85
Opening Inventory of finished goods and work-in-progress 149.82
Closing Inventory of finished goods and work-in-progress 197.24
Current Assets (other than inventory of consumables and of finished goods and work-in-progress) 3,229.23
Current Liabilities 936.52
संख्यात्मक

उत्तर

Current Ratio = `("Current Assets")/("Current Liabilities")`

Total Current Assets = Current Assets + Closing inventory of consumables

(raw materials) + Closing inventory of finished goods & work in progress

= 3,229.23 + 389.85 + 197.24

= ₹ 3,816.32 millions

Current Ratio = `(3,816.32)/936.52`

= 4.08 : 1

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Liquidity Ratios
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2023-2024 (February) Official

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