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