(A)Net profit after interest and tax of M Ltd. was Rs.1,00,000.Its Current Assets were Rs.4,00,000 and Current LiabilitieswereRs.2,00,000. Tax rate was 50%.Its Total AssetswereRs.10,00,000 and 10% Long term debt was Rs.4,00,000.Calculate Return on Investment.

(B)Rate of Gross profit on Revenue from operations of a company is 25%. Its Gross profit is Rs.5,00,000. Its Shareholders’ Funds are Rs.25,00,000; Non-current Liabilities are Rs.8,00,000 and Non-current Assets are Rs.23,00,000.

Calculate its Working Capital Turnover Ratio.