Calculate the trade receivables turnover ratio from the following information-

4 times

The correct answer is option 1 i.e. 4 times.

Trade Receivable Turnover ratio = Net Credit Revenue from Operations/Average Trade Receivable
                                                      = 160000/40000
                                                      = 4 times

Net Credit Revenue from Operations = TOTAL SALES - CASH SALES
                                                     = 200000 - 40000
                                                     = ₹160000

Average trade receivables = (opening t.r+ closing t.r)/2
                                       = (20000 + 60000)/2
                                       = ₹40000