The following information is available with respect to a company manufacturing a particular product.
| Particulars | Amount |
|---|
| Sale price (per unit) | ₹ 20 |
| Variable manufacturing cost per unit | ₹ 11 |
| Variable selling cost per unit | ₹ 3 |
| Fixed factory overheads (per year) | ₹ 5,40,000 |
| Fixed selling costs (per year) | ₹ 2,52,000 |
On the basis of the above information answers the questions that follow:
Which one of the following is PV ratio for the company?