Capital Employed Amount Invested Capital Amount

Property, plant and equipment ₹5,000,000 Owner’s equity ₹1,000,000

Inventory ₹329,562 Long-term debt ₹3,000,000
Accounts receivable ₹19,173 Short-term debt ₹3,009,500
Accounts payable -₹24,646 Cash -₹1,685,411
Operating working capital ₹324,089 Net debt ₹4,324,089
Total Capital Employed ₹5,324,089 Total Invested Capital ₹5,324,089

Particulars Amount
Total sales made during the year ₹26,49,181
COGS ₹12,50,391

Industry Average
DIO 37
DPO 10
DSO 5