| | Company X | Company Y |
| Sales | Rs.700,000 | Rs.62,00,000(d) |
| Net Income | Rs.29,000 | Rs.31,000 |
| Total Assets | Rs.300,000 | Rs.31,00,000(e) |
| Total Asset turnover | 2.33(a) | 2(f) |
| Net Profit Margin | 4%(b) | 0.5% |
| Return on total assets | 9.67%(c) | 1% |
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