List-I | List-II | ||
(A) | Interest Coverage Ratio | (I) | Rate of return |
(B) | Choice of Technique | (II) | Fixed Capital |
(C) | Credit Allowed | (III) | Capital structure |
(D) | Capital budgeting decisions | (IV) | Working Capital |
List I Formula | List II Term/Item | ||
A. | Current liiabilities - working capital | I. | Capital Employed |
B. | Shareholders Fund - Debts | II. | Operating Cost |
C. | Operating Expenses - Cost of Revenue from operation | III. | Current Assets |
D. | Net Profit - Non Operating Expenses (-) Non Operating Inccentive | IV. | Operating Profit |