Match List-I with List-II

List-I	List-II
Concept	Equation
(A) Financial Leverage	(I) (Profit after tax+depreciation+interest+non cash expenses)/ (pref dividend+interest+repayment obligation)
(B) Net Working Capital	(II) Debt/Equity
(C) Interest Coverage Ratio	(III) Current Assets - Current Liabilities
(D) Debt service coverage ratio	(IV) EBIT/Interest

Choose the correct answer from the options given below:

Option 1 -> (A)-(I), (B)-(II), (C)-(III), (D)-(IV) - Incorrectly matches Financial Leverage with DSCR formula and other mismatches.

Option 2 -> (A)-(I), (B)-(III), (C)-(II), (D)-(IV) - Incorrectly matches Financial Leverage with DSCR formula and Interest Coverage with Debt/Equity.

Option 3 -> (A)-(I), (B)-(II), (C)-(IV), (D)-(III) - Incorrectly matches Financial Leverage with DSCR formula and Net Working Capital with Debt/Equity.

Option 4 -> (A)-(II), (B)-(III), (C)-(IV), (D)-(I) - Correctly matches: Financial Leverage with Debt/Equity ratio, Net Working Capital with Current Assets - Current Liabilities, Interest Coverage Ratio with EBIT/Interest, and Debt Service Coverage Ratio with the comprehensive cash flow formula.

Hence, Option 4 -> Financial Leverage is measured by Debt/Equity ratio (II), Net Working Capital equals Current Assets minus Current Liabilities (III), Interest Coverage Ratio is EBIT/Interest (IV), and Debt Service Coverage Ratio uses the comprehensive formula with cash flows and obligations (I) -> correct