Parvesh has started a restaurant in a small town by the name of ‘Spices of India’ by spending ₹ 50,00,000. He invested ₹ 10,00,000 of his own and took a loan of ₹ 40,00,000 from State Bank of India @ 6% per annum. His monthly sales revenue is ₹ 20,00,000 and monthly cost of goods sold is ₹ 10,00,000. He pays a monthly salary of ₹ 2,00,000 to his employees. The GST rate is 18%.
Calculate (a) Return on Investment, and (b) Return on Equity.