Net working capital is defined as the aggregate of the current liabilities and current assets i.e, it measures the company's ability to pay off its current liabilities with in the current assets.
In this question, the sets of numbers given in the alternatives are represented. The columns and rows of Matrix I are numbered from 0 to 4 and that ofMatrix II are numbered from 5 to 9. A letter from these matrices can be represented first by its row and next by its column, e.g., D can be represented by 02, 10,etc., and 'R' can be represented by 55, 67, etc. Similarly you have to identify the set for the word 'BEAR'.