Based on the case study details provided, calculate the Return on Shareholders' Funds:

1. Calculate Total Shareholders' Funds:
$$\text{Shareholders’ Funds}=\text{Equity Capital}+\text{Preference Capital}+\text{General Reserve}$$
$$\text{Shareholders’ Funds}=4,00,000+1,00,000+1,84,000=\text{Rs. }6,84,000$$
Identify Net Profit After Tax (NPAT):
$$\text{NPAT}=\text{Rs. }1,50,000$$
Calculate Return on Shareholders' Funds Ratio:
$$\text{Return on Shareholders’ Funds}=\frac{\text{Net Profit After Tax}}{\text{Shareholders’ Funds}}\times 100$$
$$\text{Return on Shareholders’ Funds}=\frac{1,50,000}{6,84,000}\times 100\approx 21.9298\%\approx 21.93\%$$