Match the following ratios with their typical calculation formulas:
| Column A (Ratio) | Column B (Typical Calculation Formula) | ||
| A | Inventory Turnover Ratio | (1) | Total assets / Long-term debts |
| B | Debt-Equity Ratio | (2) | Net profit / Revenue × 100 |
| C | Net Profit Ratio | (3) | Cost of Revenue / Avg. Inventory |
| D | Total Assets to Debt Ratio | (4) | Long-term Debts / Shareholders’ Funds |
1
A-1, B-2, C-3, D-4
2
A-3, B-4, C-2, D-1
3
A-4, B-3, C-1, D-2
4
A-2, B-1, C-4, D-3