The following information is available:
Trade Receivables Turnover Ratio = 4 times
Gross Profit Ratio = 20%
Gross Profit for the year was ₹5,00,000
Bills Receivables = ₹60,000
Net Profit (after) Tax Ratio 12%
Tax Rate is 50%
10% Long-term Borrowings = ₹12,00,000
Shareholders' Funds are ₹ 4,00,000
Non-current Liabilities are ₹18,00,000
Sale of goods on credit only.

Calculate the capital employed by the company.

₹2200000

Capital Employed = Shareholders’ Funds + non-current liabilities

                             = 400000 + 1800000
                             = ₹2200000

* Long-term borrowings are included already in non-current liabilities.