Current Ratio = \(\frac {\textit{Current assets}}{\textit{Current Liabilities}} \)
or, 4 = \(\frac {\textit{Current assets}}{\textit{75,000}} \)
or, 4 × 75,000 = Current Assets
or, Current Assets = 3,00,000
Liquid Ratio = \(\frac {\textit{Liquid assets}}{\textit{Current Liabilites}} \)
Or, 1 = \(\frac {\textit{Liquid assets}}{\textit{75,000}} \)
Current liabilities
Liquid Assets = 75,000
Stock = Current Assets -Liquid Assets
= 3,00,000 – 75,000 = 2,25,000