 Let us see some practical questions. Actually, we did have few items of balance sheets like non-current assets, current assets, current liabilities, non-current liabilities, cash, receivable, inventories and etc. These are the balance sheet items, not all total balance sheet but few of them. Then we have income statement also. In income statement again we have sales and all credit sales, no cash, cost of goods sold, gross profit, operating expense and profit. Now the ratios we need to calculate, number one, the current ratio. Let us see what are our current assets and current liabilities. We have to refer the balance sheet. Current assets are 3 million and current liability is 1 million. So, simply you divide current assets with current liability, so your ratio will come. Then you have a quick ratio. In a quick ratio, you have to do inventory minus with current assets. And look, if you do inventory minus 5 lakhs from current assets, then your balance sheet will be your quick assets and you have to divide it with current liability which is the same again. So, this will remain the same. See this, the cash and receivable and divide it to 1.5 or 2. Return on equity way, net profit divided by total equity. So, net profit in income statement and you take equity from balance sheet. Net profit 500,000 and divide it into equity which you have in balance sheet which is on the other hand equity 200 plus 500 that is 700,000. So, you divide and return on equity. See this. Net profit divided by total zero equity. So, zero stock holding period, these ratios simply is that you divide inventory with cost of goods sold and multiply it with 365. Or first you take inventory rate and then divide 365 with inventory rate. So, that will give you the figure 36.5 days. This means that you are selling the materials or the goods that you are getting in 36 days. Next is collection period. Again, state can be calculated that you divide accounts with net credit sales and multiply it with 365 days. So, this is 750 divided by 300,000. So, this is your 91 days. It is a very high figure. It depends on how much credit policy you have allowed. If it is, let us say 60 days. So, you are taking 31 days extra which is not recommended at all. Net profit margin is simple. You divide your profit of 500,000 from sales. So, that comes to 16.67%. It is reasonable because in the market, if your profit rate is running at 12% interest rate, then you are turning on 16.7%. So, that is still recommended. In debt equity ratio, divide non-current liabilities with equity. So, your total is 60% which is reasonable again. So, this is not a very dangerous thing. It is allowed up to 60%. It is more dangerous than that. We have already done sharing on earning. It is simple. Divide the profit from the number of shares. So, your figure will be 2.5 per share. Thank you very much.