Question

A borrower shows Current Assets ₹120 crore, Current Liabilities ₹80 crore, Inventory ₹70 crore, Receivables ₹40 crore. Stock audit reveals obsolete inventory of ₹20 crore. What is the adjusted Current Ratio?

A 1.10
B 1.25
C 1.40
D 1.50
E 1.75
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