Mr. Abdullah is running a hypermarket which is registered under company law and he is doing this business for the last ten year in Oman. He wishes to extend his business operation by opening new branch in Dubai. Before doing that, he wishes to know his financial status by preparing different ratios. The following information is available from the books of 2019; you are required to answer the questions below:

Land and building	OMR 500,000
Furniture	100,000
Sundry Debtors	180,000
Bank balance	40,000
Inventories	80,000
Short term investments	50,000
Cash	50,000
Sundry Creditors	100,000
Bills payable	20,000
Expenses payable	80,000
Bank loan	200,000
Long term loan	100,000
Share Capital	500,000
Sales	300,000
Gross Profit	60,000
Net profit	30,000
Operating profit	45,000
No. of share	Share 1,000,000
Market price of the share	OMR 0.300

Liquid ratio of the company is?

Price to earnings ratio is?

As an accountant at the Hypermarket among the available option, which of the following is considered under Debt management ratio?

Gross Profit Ratio for a firm remains same but the Net Profit Ratio is decreasing. The reason for such behavior could be?

Which one of the following is a not current asset?