SBEC SUGAR LIMITED

Active

SBEC SUGAR LIMITED having CIN L15421UP1991PLC019160 is 34 years , 1 month & 20 days old Public Indian Company incorporated on 03 May 1991. It is classified as Non-government company and is registered at ROC Kanpur. Its authorized share capital is Rs. 1,000,000,000 and its paid up capital is Rs. 476,538,800. It's NIC code is 15421 (which is part of its CIN).

As per the NIC code, it is involved in Manufacture And Refining Of Sugar (Vacuum Pan Sugar Factories) . SBEC SUGAR LIMITED Annual General Meeting (AGM) was last held on N/A and as per records from Ministry of Corporate Affairs (MCA), its balance sheet was last filed on 09-29-2023. Directors of SBEC SUGAR LIMITED are Anirudh Kumar Modi and Kumkum Modi.

SBEC SUGAR LIMITED ' Corporate Identification Number (CIN) is L15421UP1991PLC019160 and its registration number is 019160. Users may contact SBEC SUGAR LIMITED on its Email address - investors@sbecsugar.com Registered address of SBEC SUGAR LIMITED is VILL: LOYAN MALAKPUR,TEH: BARAUT BAGHPAT,UTTAR PRADESH,Uttar Pradesh,India-250611. Current status of SBEC SUGAR LIMITED is - Active.

Key Indicators

Authorised Capital

1,000,000,000

as on 23/06/2025

Paid Up Capital

476,538,800

as on 23/06/2025

Company Age

34 Year, 1 Months

Last Filing with ROC

1 Year, 8 Months

CIN	L15421UP1991PLC019160
Company Status	Active
Registration Number	019160
Date of Incorporation	05/03/1991
RoC	ROC Kanpur
Company Age	34 years & 60 days
Authorized Capital	₹ 1000000000
Paid-up capital	₹ 476538800
Company Category	Company limited by shares
Company Sub-Category	Non-government company
Class of company	Public
Activity	Manufacture And Refining Of Sugar (Vacuum Pan Sugar Factories)
Listing status	listed
Date of Last Annual General Meeting	31-03-2023
Date of Latest Balance Sheet	31-03-2023

Contact

Email ID	investors@sbecsugar.com
Address	VILL: LOYAN MALAKPUR,TEH: BARAUT BAGHPAT UTTAR PRADESH Uttar Pradesh India 250611
Website	sbecsugar.com
Contact Number	+91*******

Location on Map

Director

DIN	Name	Date OF Appointment	Designation	Tenure
07010199	SUDHANSHU GOIL	27 Jan 2023	Director	34 years
00703273	ANIL KUMAR GOEL	01 Nov 2017	Director	34 years
02849637	JAYESH MODI	19 May 2023	Director	34 years
00010587	NARAYAN PRAKASH BANSAL	06 Apr 2023	Director	34 years
03296571	ROHIT GARG	06 May 2023	Director	34 years
00002798	ABHISHEK MODI	27 Nov 2023	Director	34 years
00002757	UMESH KUMAR MODI	06 Jun 2023	Director	34 years
00004606	VIJAY KUMAR MODI	23 Feb 2023	Director	34 years
00522904	KUMKUM MODI	07 Jun 2023	Director	34 years
02025415	SHYAM BABU VYAS	24 Sep 2015	Director	34 years
05316202	DR. JAGDISH CHANDER CHAWLA	31 Mar 2023	Director	34 years
09696682	MOHI KUMARI	16 Aug 2022	Director	34 years
10337571	PRAMOD KUMAR GUPTA	04 Dec 2023	Director	34 years
10734170	VIPIN KUMAR	04 Dec 2023	Director	34 years
00632288	AJAY KUMAR AGGARWAL	23 Sep 2023	Director	34 years
01751260	ANIRUDH KUMAR MODI	23 Sep 2023	Director	34 years

Companies connected through Directors

Name	Status	Paid Up Capital	Common Directors	Address
OILWELL SERVICES PRIVATE LIMITED	Active	1,00,000.00	2	Uttar Pradesh
SBEC BIOENERGY LIMITED	Active	23,00,00,000.00	2	Uttar Pradesh
MODI HITECH INDIA LIMITED	Active	4,05,00,000.00	2	Delhi
WIN-MEDICARE PRIVATE LIMITED	Active	96,87,650.00	2	Delhi
JAYESH TRADEX PRIVATE LIMITED	Active	66,50,000.00	2	Delhi
LONGWELL INVESTMENT PRIVATE LIMITED	Active	1,00,00,000.00	2	Uttar Pradesh
XANADU HEALTHCARE PRIVATE LIMITED	Active	19,73,700.00	2	Delhi
GG WELLNESS RETREATT PRIVATE LIMITED	Active	1,00,000.00	2
ELPIS PHARMACEUTICALS PRIVATE LIMITED	Active	97,00,000.00	2	Delhi
MODI CASINGS AND PACKAGING PRIVATE LIMITED	Active	80,00,000.00	2	Delhi
MODI ARTS PRIVATE LIMITED	Active	1,00,000.00	2	Uttar Pradesh
MODI GOODS AND RETAIL SERVICES PRIVATE LIMITED	Active	1,00,000.00	2	Delhi
MODI-MUNDIPHARMA BEAUTY PRODUCTS PRIVATE LIMITED	Active	25,00,00,000.00	1	Delhi
KAMAKHYA COSMETICS AND PHARMACEUTICALS PRIVATE LIMITED	Amalgamated	80,00,000.00	2	Delhi
UMESH MODI CORP. PRIVATE LIMITED	Active	1,00,000.00	2	Delhi
G.S.NUTRITION PRIVATE LIMITED	Amalgamated	9,01,00,010.00	2
SBEC SYSTEMS (INDIA) LIMITED	Active	10,00,00,000.00	2	Delhi
ABR FINLEASE & HOLDING PRIVATE LIMITED	Active	7,00,000.00	2	Delhi
SWASTH INVESTMENT PRIVATE LIMITED	Active	1,77,000.00	2	Uttar Pradesh
MODERATE LEASING AND CAPITAL SERVICES LTD	Active	58,15,00,000.00	3	Delhi
MADRAS HOLDINGS PRIVATE LIMITED	Active	1,00,000.00	2	Uttar Pradesh
BOMBAY HOLDINGS PRIVATE LIMITED	Active	1,00,000.00	3	Uttar Pradesh
MODI SANTA FE INDIA PRIVATE LTD	Active	10,00,000.00	1	Delhi
T. C. HEALTH CARE PRIVATE LIMITED	Active	97,50,200.00	7	Uttar Pradesh
UDYAM FOODS LIMITED	Active	27,79,200.00	2	Delhi
DUCT FABRICATORS PRIVATE LIMITED	Strike Off	4,00,000.00	2	Delhi

Charges on assets

Others

No. of Loans: 9

Total Amount: 3,747,483,750.00 cr

THE SHAMRAO VITHAL CO-OPERATIVE BANK LIMITED

No. of Loans: 2

Total Amount: 350,000,000.00 cr

FIRST LEASING CO OF INDIA LTD

No. of Loans: 1

Total Amount: 20,000,000.00 cr

THE SHAMRAO VITHAL CO-OP BANK LTD

No. of Loans: 3

Total Amount: 478,611,000.00 cr

HDFC BANK LIMITED

No. of Loans: 1

Total Amount: 560,000.00 cr

KOTAK MAHINDRA PRIME LIMITED

No. of Loans: 4

Total Amount: 2,676,802.00 cr

ICICI Bank Limited

No. of Loans: 1

Total Amount: 880,560.00 cr

Uttar Pradesh Co-Operative Bank Limited

No. of Loans: 1

Total Amount: 56,632,429.00 cr

IDBI BANK LTD

No. of Loans: 1

Total Amount: 450,000,000.00 cr

THE SHAMRAO VITHAL CO-OP. BANK LTD.

No. of Loans: 1

Total Amount: 158,611,000.00 cr

GLOBAL TRADE FINANCE LIMITED

No. of Loans: 1

Total Amount: 63,000,000.00 cr

Charge Holder	Branch	Amount	Date of creation	Modification	Satisfaction	Status
Others	Vakola	250,000,000	15 Mar, 2024	-	-	Open
Others	Vakola, Santacruz (east)	400,000,000	08 Feb, 2024	-	-	Open
Others		465,000,000	30 Aug, 2019	-	25 Aug, 2023	Closed
Others		2,010,000,000	21 Feb, 2019	-	21 Feb, 2024	Closed
Others	NAGAR PALIKA, BARAUT	890,000	22 Oct, 2019	-	21 Jun, 2024	Closed
Others		960,000	18 Mar, 2020	-	21 Jun, 2024	Closed
Others	INTEGRATED INDUSTRIAL ESTATE ( IIE)	390,000,000	13 Jan, 2017	-	20 Jul, 2018	Closed
Others	98, NEHRU PLACE	230,000,000	27 Jan, 2017	-	02 Sep, 2017	Closed
Others		633,750	26 Jul, 2021	-	21 Jun, 2024	Closed
THE SHAMRAO VITHAL CO-OPERATIVE BANK LIMITED	78, NEHRU PLACE	250,000,000	08 Dec, 2005	20 Jul, 2012	20 Dec, 2016	Closed
FIRST LEASING CO OF INDIA LTD	TAMILNADU	20,000,000	21 Jun, 2007	-	16 Mar, 2012	Closed
THE SHAMRAO VITHAL CO-OP BANK LTD	NEHRU PLACE	70,000,000	19 Jul, 2011	-	20 Jul, 2012	Closed
HDFC BANK LIMITED	LOWER PAREL W	560,000	20 Nov, 2009	-	14 Dec, 2016	Closed
KOTAK MAHINDRA PRIME LIMITED	227, NARIMAN POINT,	677,439	25 Jan, 2011	-	03 Jun, 2016	Closed
KOTAK MAHINDRA PRIME LIMITED	227, NARIMAN POINT,	600,000	30 Sep, 2011	-	05 May, 2016	Closed
KOTAK MAHINDRA PRIME LIMITED	227, NARIMAN POINT,	734,190	31 Aug, 2009	-	05 May, 2016	Closed
KOTAK MAHINDRA PRIME LIMITED	227, NARIMAN POINT,	665,173	29 Aug, 2011	-	24 Jan, 2017	Closed
ICICI Bank Limited		880,560	18 Apr, 2011	-	13 Feb, 2017	Closed
Uttar Pradesh Co-Operative Bank Limited		56,632,429	24 Oct, 2011	31 Mar, 2015	05 Aug, 2017	Closed
IDBI BANK LTD	E-1, JHANDEWALAN, EXTENSION	450,000,000	31 Dec, 2010	-	28 Sep, 2011	Closed
THE SHAMRAO VITHAL CO-OP BANK LTD	NEHRU PLACE	250,000,000	18 Jun, 2010	21 Jul, 2011	11 Feb, 2015	Closed
THE SHAMRAO VITHAL CO-OPERATIVE BANK LIMITED	NEHRU PLACE	100,000,000	12 Nov, 2009	-	21 Jul, 2011	Closed
THE SHAMRAO VITHAL CO-OP BANK LTD	NEHRU PLACE	158,611,000	31 Oct, 2006	22 Jan, 2010	20 Jul, 2012	Closed
THE SHAMRAO VITHAL CO-OP. BANK LTD.	Shamrao Vithal Marg	158,611,000	31 Oct, 2006	24 Jun, 2008	20 Jul, 2012	Closed
GLOBAL TRADE FINANCE LIMITED	COMPLEX, BANDRA(EAST)	63,000,000	19 Mar, 2009	-	29 May, 2014	Closed

Registered Details

CIN

L15421UP1991PLC019160

Incorporation

34 years , 1 month

Company Email

investors@sbecsugar.com

Paid up Capital

₹ 476,538,800

Authorised Capital

₹ 1,000,000,000

Type

Public Non-government company

* There is the date provided by MCA, but availability for this year is not guaranteed.

Industry

Manufacture And Refining Of Sugar (Vacuum Pan Sugar Factories)

Key Metrics

** All rupee values in INR crores. Based on March 2024 numbers.

Sales

0.00%

₹ 0

EBITDA

0.00%

₹ 0

Net Profit

0.00%

₹ 0

Networth

0.00%

₹ 0

Borrowings

0.00%

₹ 0

Assets

0.00%

₹ 0

Gross Margin

0.00%

₹ 0

Operating Margin

0.00%

₹ 0

Net Profit Margin

0.00%

₹ 0

Return on Equity

0.00%

₹ 0

ROCE

9.29%

₹ 140,987.4

Debt to Equity

0.00%

₹ 0

Financial Highlights

** All numbers in INR

	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Sales
Operating profit
Net profit
Gross margin
Operating margin
Net margin
Networth
Borrowings
Assets
Debt to equity
Current ratio
ROE
Days payable
WC days

Balance Sheet
**** All numbers in INR

	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
EQUITY AND LIABILITIES
(1) Shareholders‘ funds +
(a) Share capita
(b) Reserves and surplus
(c) Money received against share warrants
(2) Share application money pending allotment
(3) Non-current liabilities +
(a) Long-term borrowings
(b) Deferred tax liabilities (Net)
(c) Other Long-term liabilities
(d) Long-term provisions
(4) Current liabilities +
(a) Short-term borrowings
(b) Trade payables
(A) total outstanding dues of micro enterprises and small enterprises; and
(B) total outstanding dues of creditors other than micro enterprises and small enterprises.
(c) Other current liabilities
(d) Short-term provisions
Total
ASSETS
Non-current assets +
(a) [Property, Plant and Equipment]
(i) Tangible assets
(ii) Intangible assets
(iii)Capital work-in-progress
(iv) Intangible assets under development
(b) Non-current investments
(c) Deferred tax assets (net)
(d) Long-term loans and advances
(e) Other non-current assets
(2) Current assets +
(a) Current investments
(b) Inventories
(c) Trade receivables
(d) Cash and cash equivalents
(e) Short-term loans and advances
(f) Other current assets
Total assets


EQUITY AND LIABILITIES
(1) Shareholders‘ funds +
(a) Share capital
(b) Reserves and surplus
(c) Money received against share warrants
(2) Share application money pending allotment
(3) Non-current liabilities +
(a) Long-term borrowings
(b) Deferred tax liabilities (Net)
(c) Other Long-term liabilities
(d) Long-term provisions
(4) Current liabilities +
(a) Short-term borrowings
(b) Trade payables
(A) total outstanding dues of micro enterprises and small enterprises; and
(B) total outstanding dues of creditors other than micro enterprises and small enterprises.
(c) Other current liabilities
(d) Short-term provisions
Total
ASSETS
Non-current assets +
(a) [Property, Plant and Equipment]
(i) Tangible assets
(ii) Intangible assets
(iii)Capital work-in-progress
(iv) Intangible assets under development
(b) Non-current investments
(c) Deferred tax assets (net)
(d) Long-term loans and advances
(e) Other non-current assets
(2) Current assets +
(a) Current investments
(b) Inventories
(c) Trade receivables
(d) Cash and cash equivalents
(e) Short-term loans and advances
(f) Other current assets
Total assets

Profit & Loss

**** All numbers in INR

	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
I.Revenue from operations
II. Other income
III.Total Revenue (I + II)
IV.Expenses +
(1)Cost of materials consumed
(2)Purchases of Stock-in-Trade
(3)Changes in inventories of finished goods work-in-progress and
(4)Stock-in-Trade
(5)Employee benefits expense
(6)Finance costs
(7)Depreciation and amortisation expense
(8)Other expenses
(9)Total expenses
VProfit before exceptional and extraordinary items and tax (III - IV)
VIExceptional items
VII.Profit before extraordinary items and tax (V - VI)
VIII.Extraordinary items
IX.Profit before tax (VII- VIII)
X. Tax expense: +
(1)Current tax
(2)Deferred tax
XI.Profit (Loss) for the period from continuing operations (VII-VIII)
XII.Profit/(loss) from discontinuing operations
XIII.Tax expense of discontinuing operations
XIV.Profit/(loss) from Discontinuing operations (after tax) (XII-XIII)
XV.Profit (Loss) for the period (XI + XIV)
XVI.Earnings per equity share: +
(1) Basic
(2)Diluted

Precentage of total incomex

Ratio

** All numbers in INR

	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Solvency	0.00	0.00	0.00	0.00	0.00
Total Debt/Equity	0.00	0.00	0.00	0.00	0.00
Total Debt/Assets	0.00	0.00	0.00	0.00	0.00
Total Assets/Equity	0.00	0.00	0.00	0.00	0.00
Liquidity	0.00	0.00	0.00	0.00	0.00
Current Ratio	0.00	0.00	0.00	0.00	0.00
Quick Ratio	0.00	0.00	0.00	0.00	0.00
Interest Coverage	0.00	0.00	0.00	0.00	0.00
Performance	0.00	0.00	0.00	0.00	0.00
Gross Margin	0.00	0.00	0.00	0.00	0.00
Operating Margin	0.00	0.00	0.00	0.00	0.00
Net Margin	0.00	0.00	0.00	0.00	0.00
Return	0.00	0.00	0.00	0.00	0.00
Return on Equity	0.00	0.00	0.00	0.00	0.00
Pre-tax ROCE	0.00	0.00	0.00	0.00	0.00
Return on Assets	0.00	0.00	0.00	0.00	0.00
Pre-tax ROIC	0.00	0.00	0.00	0.00	0.00
Efficiency	0.00	0.00	0.00	0.00	0.00
Days Payable	0.00	0.00	0.00	0.00	0.00
Days Inventory	0.00	0.00	0.00	0.00	0.00
Days Receivable	0.00	0.00	0.00	0.00	0.00
Fixed Asset Turnover	0.00	0.00	0.00	0.00	0.00
Total Asset Turnover	0.00	0.00	0.00	0.00	0.00
Working Capital	0.00	0.00	0.00	0.00	0.00
Cash Conversion Cycle	0.00	0.00	0.00	0.00	0.00
Working Capital Days	0.00	0.00	0.00	0.00	0.00

Shareholding Pattern

	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
(1) Shareholders‘ funds +	0000	0000	0000	0000	0000
(I) Indian	0000	0000	0000	0000	0000
(II) Non-resident Indian (NRI)	0000	0000	0000	0000	0000
(III) Foreign national (other than NRI)	0000	0000	0000	0000	0000
(2) Government +	0000	0000	0000	0000	0000
(I) Central Government	0000	0000	0000	0000	0000
(I) State Government	0000	0000	0000	0000	0000
(I) Government companies	0000	0000	0000	0000	0000
(3) Insurance companies	0000	0000	0000	0000	0000
(4) Banks	0000	0000	0000	0000	0000
(5) Financial institutions	0000	0000	0000	0000	0000
(6) Foreign institutional investors	0000	0000	0000	0000	0000
(7) Mutual funds	0000	0000	0000	0000	0000
(8) Venture capital	0000	0000	0000	0000	0000
(9) Body corporate (not mentioned above)	0000	0000	0000	0000	0000
(10) Others	0000	0000	0000	0000	0000
Total	0000	0000	0000	0000	0000

Name	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
(1) MS Dhoni	0000	0000	0000	0000	0000
(2) R Jadeja	0000	0000	0000	0000	0000
(3) KL Rahul	0000	0000	0000	0000	0000
(4) J Bumrah	0000	0000	0000	0000	0000
(5) V Kohali	0000	0000	0000	0000	0000

Subsidiaries, Associate Companies & Join Ventures of Sbec Sugar Limited

Company Identifier	Name	Percentage of Shares Held

Fund Raising Activity of Sbec Sugar Limited

Date of Allotment	Securities Alloted	Terms	Number of Securities	Nominal Amount	Premium Amount Due & Payable	Premium Amount Paid	Total Discount	Amount to be Paid on Calls (Excluding Premium)	Attachments

Board Meetings of Sbec Sugar Limited

Date of Filing	Date of Dispatch of Notice	Section (Companies Act 2013)	Purpose of passing the resolution	Subject Matter of Resolution	Resolution Agreed By	Special Resolution	Address

Auditors of Sbec Sugar Limited

Financial Year	Name of Auditor or Firm	PAN of Auditor or Firm	Membership Number	Registration Number	Address

Outstanding Payments to Micro & Small Enterprises

Filing Type	As On	Amount Due to MSME	Current Liabilities	Ratio to Current Liabilities	Reasons for Delay

Investor Complaints & Serious Complaints About Sbec Sugar Limited

Director Complain

Date	DIN	Cessation Date	Cessation Reason	Complaint

Serious Complaints

Date	Complaint	Other

Investor Complaints & Other Complaints

Date	Complaint Type	Complaint Sub Type	Particulars of Secutiries	Period	Complaint	Other Details

Prosecution Details of Sbec Sugar Limited

S.No.	Defaulting Entities	Court Name	Prosecution Section	Date of Order	Status

FAQs- Sbec Sugar Limited

What is SBEC SUGAR LIMITED ?

SBEC SUGAR LIMITED having CIN L15421UP1991PLC019160 is 34 years , 1 month old Public Indian Company incorporated with MCA on 23 Sep 2023. SBEC SUGAR LIMITED is listed in the class of Public Indian Company and classified as Non-government company. This company is registered at Registrar of Companies(ROC), ROC Kanpur with an Authorized Share Capital of 1,000,000,000 and paid-up capital is 476,538,800.

What is the CIN of SBEC SUGAR LIMITED?

CIN of SBEC SUGAR LIMITED is L15421UP1991PLC019160.

Where is SBEC SUGAR LIMITED located?

Address of SBEC SUGAR LIMITED is Vill: loyan malakpur,teh: baraut baghpat,uttar pradesh,uttar pradesh,india-250611,.

Who are the directors of SBEC SUGAR LIMITED ?

The company has 29 directors/key management personnel . .,sudhanshu Goil,anil Goel,jayesh Modi,l15421up1991plc019160 L15421up1991plc019160,sudhanshu Goil,narayan Bansal,rohit Garg,abhishek Modi,umesh Modi,vijay Modi,kumkum Modi,shyam Vyas,jagdish Chawla,ankit Srivastava,mohi Kumari,narayan Bansal,vijay Modi,dr. Jagdish Chawla,umesh Modi,pramod Gupta,vipin Kumar,abhishek Modi,ajay Aggarwal,anirudh Modi,rohit Garg,jayesh Modi,umesh Modi,kumkum Modi,

What is the contact details of SBEC SUGAR LIMITED ?

Email : investors@sbecsugar.com
Address : VILL: LOYAN MALAKPUR,TEH: BARAUT BAGHPAT UTTAR PRADESH Uttar Pradesh India 250611

What does SBEC SUGAR LIMITED do?

SBEC SUGAR LIMITED is involved in activities such as Computer programming, consultancy and related activities

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SBEC SUGAR LIMITED

Key Indicators

Company Information

Contact

Location on Map

Director

Companies connected through Directors

Charges on assets

Registered Details

Industry

Key Metrics

Financial Highlights

Balance Sheet
**** All numbers in INR

Profit & Loss

Ratio

Shareholding Pattern

Subsidiaries, Associate Companies & Join Ventures of Sbec Sugar Limited

Fund Raising Activity of Sbec Sugar Limited

Board Meetings of Sbec Sugar Limited

Auditors of Sbec Sugar Limited

Outstanding Payments to Micro & Small Enterprises

Investor Complaints & Serious Complaints About Sbec Sugar Limited

Prosecution Details of Sbec Sugar Limited

FAQs- Sbec Sugar Limited

Popular Services

Popular Search

Top Companies in your State

Filings in India

Business Setup in India

Event Based Compliances

Government Registration

FSSAI

TRUST & NGOs

Certificates

License

RCMC

SBEC SUGAR LIMITED

Key Indicators

Company Information

Contact

Location on Map

Director

Companies connected through Directors

Charges on assets

Registered Details

Industry

Key Metrics

Financial Highlights

Balance Sheet Show Graph **** All numbers in INR

Profit & Loss Show Graph

Ratio Show Graph

Shareholding Pattern

Subsidiaries, Associate Companies & Join Ventures of Sbec Sugar Limited

Fund Raising Activity of Sbec Sugar Limited

Board Meetings of Sbec Sugar Limited

Auditors of Sbec Sugar Limited

Outstanding Payments to Micro & Small Enterprises

Investor Complaints & Serious Complaints About Sbec Sugar Limited

Prosecution Details of Sbec Sugar Limited

FAQs- Sbec Sugar Limited

Popular Services

Popular Search

Top Companies in your State

Balance Sheet
**** All numbers in INR

Profit & Loss

Ratio