| 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 | 
Rearrange the following parts to form a meaningful and grammatically correct sentence: 
P. a healthy diet and regular exercise 
Q. are important habits 
R. that help maintain good physical and mental health 
S. especially in today's busy world