Pick out the wrong statement.

• Debt-equity ratio of a chemical company describes the lenders contribution for each rupee of owner's contribution i.e., debt-equity ratio = total debt/net worth.
• Return on investment (ROI) is the ratio of profit before interest & tax and capital employed (i.e. net worth + total debt).
• Working capital = current assets + current liability.
• Turn over = opening stock + production closing stock.