The correct answer is Option (3) → A-III, B-I, C-II, D-IV.
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LIST I Formula
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LIST II Term/Item
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A. Current liabilities + working capital
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III. Current Assets
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B. Shareholders Fund + Debts
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I. Capital Employed
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C. Operating Expenses + Cost of Revenue from operation
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II. Operating Cost
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D. Net Profit + Non Operating Expenses (-) Non-Operating Income
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IV. Operating Profit
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Current liabilities + working capital → III. Current Assets
Current Assets is the sum of current liabilities and working capital.
Shareholders Fund + Debts → I. Capital Employed.
Capital Employed refers to the total capital used in the business, which is calculated by adding shareholder's funds (equity) and long-term debt.
Operating Expenses + Cost of Revenue from operation → II. Operating Cost.
This is the sum of all operating expenses and the cost of revenue from operations, which represents the total operating cost of a business.
Net Profit + Non Operating Expenses (-) Non-Operating Income → IV. Operating Profit.
This formula adjusts Net Profit for non-operating items to arrive at Operating Profit, which reflects the company's earnings from its core operations. | 
