Match List-I with List-II

List-I	List-II
(A). Liquidity Ratio	(I). Receivable Turnover Ratio
(B). Solvency Ratio	(II). Quick Ratio
(C). Activity (or Turnover) Ratio	(III). Earning Per Share Ratio
(D). Profitability Ratio	(IV). Debt to Equity Ratio

Choose the correct answer from the options given below:

Understanding the categories:

Liquidity Ratios measure the firm's ability to meet short-term obligations. Quick Ratio (or Liquid Ratio) falls under this category as it assesses immediate payment capacity using liquid assets.

Solvency Ratios measure the firm's ability to meet long-term obligations and its financial stability. Debt to Equity Ratio is a solvency ratio as it shows the proportion of debt to shareholders' equity.

Activity (or Turnover) Ratios measure the efficiency of asset utilization. Receivable Turnover Ratio falls here as it indicates how efficiently the firm collects its receivables.

Profitability Ratios measure the earning capacity of the firm. Earning Per Share Ratio is a profitability ratio as it shows the profit available to each equity shareholder.

Correct Matching:

(A) Liquidity Ratio → (II) Quick Ratio

(B) Solvency Ratio → (IV) Debt to Equity Ratio

(C) Activity (or Turnover) Ratio → (I) Receivable Turnover Ratio

(D) Profitability Ratio → (III) Earning Per Share Ratio

This corresponds to (A) - (II), (B) - (IV), (C) - (I), (D) - (III)

Option 4 is correct.