You have applied for the position of Assistant Company Secretary in Sashvati Ltd. As part of the pre-interview scanning, the following information has been provided to you: Sales ₹ 1,825 lakh Net Worth to Sales 90% Curre

Calculations for Sashvati Ltd. Given: Sales = ₹ 1,825 lakh 1. Calculate Net Worth: Net Worth = Net Worth to Sales * Sales = 90% * ₹ 1,825 lakh = ₹ 1,642.50 lakh 2. Calculate Current Liabilities: Current Liabilities = Current Liabilities to Net Worth * Net Worth = 20% * ₹ 1,642.50 lakh = ₹ 328.50 lakh 3. Calculate Total Debt: Total Debt = Total Debt to Net Worth * Net Worth = 50% * ₹ 1,642.50 lakh = ₹ 821.25 lakh (1) Non-current Debt: Non-current Debt = Total Debt - Current Liabilities = ₹ 821.25 lakh - ₹ 328.50 lakh = ₹ 492.75 lakh 4. Calculate Credit Sales: Cash sales are 1/4th of credit sales. Let Credit Sales be 'X'. Cash Sales = X/4. Total Sales = X + X/4 = 5X/4. ₹ 1,825 lakh = 5X/4 => X = (₹ 1,825 lakh * 4) / 5 = ₹ 1,460 lakh Credit Sales = ₹ 1,460 lakh (2) Receivables: Receivables average collection period = (Receivables / Credit Sales) * Number of days in a year 44 = (Receivables / ₹ 1,460 lakh) * 365 Receivables = (44 * ₹ 1,460 lakh) / 365 = ₹ 176 lakh 5. Calculate Inventory and Cash & Bank Balance: Ratio of inventory, receivables and cash & bank balance in current assets is 3:2:1. Let Inventory = 3Y, Receivables = 2Y, Cash & Bank Balance = 1Y. We know Receivables = ₹ 176 lakh. So, 2Y = ₹ 176 lakh => Y = ₹ 88 lakh. Inventory = 3 * ₹ 88 lakh = ₹ 264 lakh Cash & Bank Balance = 1 * ₹ 88 lakh = ₹ 88 lakh (3) Current Assets: Current Assets = Inventory + Receivables + Cash & Bank Balance = ₹ 264 lakh + ₹ 176 lakh + ₹ 88 lakh = ₹ 528 lakh (4) Cost of Goods Sold: Inventory Turnover (Based on Cost of Goods Sold) = Cost of Goods Sold / Average Inventory Assuming Average Inventory = Closing Inventory (since no opening inventory is given) 4.839 = Cost of Goods Sold / ₹ 264 lakh Cost of Goods Sold = 4.839 * ₹ 264 lakh = ₹ 1,277.496 lakh