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123 Ventures is engaged in the manufacture of consumer products. It has furnished the following financial statements for the three years ending 31 March.

BALANCE SHEET (Rs lakhs)
Particulars	2018	2019	2020
Sources of funds: Share capital Reserves and surplus Loan funds Secured Unsecured Deferred tax liabilities (net) TOTAL LIABILITIES	4000 24208 66484 0 1452 96144	4000 23516 37648 0 1756 66920	4000 25492 66932 1600 1552 99576
Fixed assets: Gross block Depreciation Net block Capital WIP	21328 (9276) 12052 240	21472 (10224) 11248 1340	21640 (11224) 10416 1340
Investments	16	16	16
Current assets, loans and advances: Inventories Sundry debtors Cash and bank balances Loans and advances	73252 5372 13500 10512	42184 7068 6404 10272	44852 5988 31072 15968
Less: Current liabilities and provisions Current liabilities Provisions	(17252) (1548)	(10364) (1248)	(7920) (2156)
TOTAL ASSETS	96144	66960	99576
INCOME STATEMENT (Rs lakhs)
Particulars	2018	2019	2020
Income: Gross sales Less: Excise duty Other income TOTAL INCOME	167956 (12100) 1744 157600	110792 (10504) 3536 103824	118988 (11884) 1272 108376
Expenditure: Raw materials consumed Increase / decrease in stock Purchase of goods for resale Manufacturing and other expenses Interest and finance charges Depreciation Transfer from revaluation reserve TOTAL	134820 (15664) 0 25744 4296 1020 0 150216	68088 15792 1568 13268 3344 1020 0 103080	89784 (8976) 40 17864 3020 1032 0 102764
PBT	7384	744	5612
Provision for taxation: Current tax Deferred tax charge Fringe benefit tax Relating to earlier years TOTAL	1604 800 48 0 2452	380 300 0 (100) 580	2132 (204) 0 4 1932
PAT Balance brought forward from previous year	4932 2132	164 3780	3680 3080
Profit available for appropriation	7064	3944	6760
Transfer to general reserve Proposed dividend Tax on dividend Balance carried to balance sheet	2000 1100 184 3780	12 732 120 3080	368 1464 236 4692
EPS (Rs)	12.33	0.41	9.20
ADDITIONAL INFORMATION (Rs lakhs)
Particulars	2018	2019	2020
Raw material purchases	151032	52968	83356
Manufacturing expenses: Repairs and maintenance Power and fuel Salaries, wages etc. Insurance	1172 1312 3804 148	832 756 4340 180	900 836 4584 188

Calculate the following ratios for the year 2020:

1. Current ratio
2. Liquidity ratio
3. Debt equity ratio
4. Interest coverage ratio
5. Proprietary ratio

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