(i) Net Profit Ratio = Net Profit / Net Sales

= [(3.2 crores – 1.2 crores) / 12.5 crores] x 100

= 16%

(ii) Return on Assets = Net Income available to equity shareholders / Total Assets

= 3.2 crores / 52.5 crores

= 0.06095 or 6.095%

(iii) Return on Equity = Net Income available to equity shareholders / Equity

= 3.2 crores / 21 crores

= 0.1524 or 15.24%

(iv) Dividend Payout Ratio = Equity Dividends / Net Income available to equity shareholders

= 1.2 crores / 3.2 crores

= 37.50%