Following is the Balance Sheet of the Bharati Ltd. as at 31st March, 2

Following is the Balance Sheet of the Bharati Ltd. as at 31st March, 2019: Particulars Note No. Amount (₹) I. EQUITY AND LIABILITIES 1. Shareholder's Funds (a) Share Capital 7,50,000 (b) Reserves and Surplus: Surplus, i.e., Balance in Statement of Profit and Loss: Opening Balance 6,30,000 Add: Transfer from Statement of Profit and Loss 14,58,000 20,88,000 2. Non-Current Liabilities 15% Long-term Borrowings 24,00,000 3. Current Liabilities 12,00,000 Total 64,38,000 II. ASSETS 1. Non-Current Assets (a) Fixed Assets 27,00,000 (b) Non-Current Investments: (i) 10% Investments 3,00,000 (ii) 10% Non-trade Investments 1,80,000 2. Current Assets 32,58,000 Total 64,38,000 You are required to calculate Return on Investment for the year 2018-19 with reference to Opening Capital Employed.

Answer» Following is the Balance Sheet of the Bharati Ltd. as at 31st March, 2019:

Particulars		Note No.	Amount (₹)
I. EQUITY AND LIABILITIES 1. Shareholder's Funds
(a) Share Capital			7,50,000
(b) Reserves and Surplus:
Surplus, i.e., Balance in Statement of Profit and Loss:
Opening Balance	6,30,000
Add: Transfer from Statement of Profit and Loss	14,58,000		20,88,000
2. Non-Current Liabilities
15% Long-term Borrowings			24,00,000
3. Current Liabilities			12,00,000
Total			64,38,000
II. ASSETS
1. Non-Current Assets
(a) Fixed Assets			27,00,000
(b) Non-Current Investments:
(i) 10% Investments			3,00,000
(ii) 10% Non-trade Investments			1,80,000
2. Current Assets			32,58,000
Total			64,38,000

You are required to calculate Return on Investment for the year 2018-19 with reference to Opening Capital Employed.