Following is the Balance Sheet of XYZ Ltd. as at 31st March, 2022 Share Capital ₹ 2,00,000
Following is the Balance Sheet of XYZ Ltd. as at 31st March, 2022:
| Particulars | ₹ | |
| I. EQUITY AND LIABILITIES | ||
|
1. Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus (i) General Reserve (ii) Surplus, i.e., Balance in Statement of Profit & Loss |
55,000 45,000 |
2,00,000
1,00,000 |
|
2. Non-Current Liabilities Long-term Borrowings |
1,00,000 |
|
|
3. Current Liabilities (a) Trade Payables (b) Short-term Provision: Tax Provision |
1,70,000 10,000 |
|
| Total | 5,80,000 | |
| II Assets | ||
|
1. Non-Current Assets Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment |
3,80,000 |
|
|
2. Current Assets (a) Trade Receivables (b) Cash and Bank Balances |
1,70,000 30,000 |
|
| Total | 5,80,000 |
Calculate Return on Investment. 
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