Following is the Balance Sheet of XYZ Limited as at March 31, 2019

 Particulars                                           Rs.

I. Equity and Liabilities:

1. Shareholders’ funds:

 a) Share capital                                7,90,000

b) Reserves and surplus                    35,000

2. Current Liabilities

      Trade Payables                           72,000

Total                                                                        8,97,000

II. Assets   

1. Non-current Assets

 a) Fixed assets                                 7,53,000

2. Current Assets

 a) Inventories                                   55,800

b) Trade Receivables                       28,800

c) Cash and cash equivalents         59,400

Total                                                                        8,97,000

The Current Ratio will be: