Match List I with List II. LIST I Formula LIST II Term/Item A. Curren…

The correct answer is Option (3) → A-III, B-I, C-II, D-IV

Each formula in List I rearranges a definition used for ratios:

(A) Current liabilities + working capital — this matches (III) Current Assets. Working capital = current assets − current liabilities, so current assets = current liabilities + working capital.

(B) Shareholders Fund + Debts — this matches (I) Capital Employed. Capital employed is the long-term funds: shareholders’ funds plus debentures and long-term loans.

(C) Operating Expenses + Cost of Revenue from operation — this matches (II) Operating Cost. Operating cost is the numerator of the operating ratio.

(D) Net Profit + Non Operating Expenses (-) Non-Operating Income — this matches (IV) Operating Profit. Removing non-operating items from net profit leaves the profit from operations alone.