Here is the source that I got from Subaru Legacy book.
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Subaru Liberty 1994-95 model EJ22 5MT NA (Not 100% sure for 1997 & 1998 models)

1st Gear    3.545
2nd Gear    2.111
3rd Gear    1.448
4th Gear    1.088
5th Gear    0.871
Reverse     3.416

Dual Range Model - 1.00 High Range
Dual Range Model - 1.196 Low Range
(If you don't have Dual Range, just AWD - ignore it)

Final Drive in Gearbox - 3.7:1

Gear Reduction Transfer Case - 1.000

Final Drive in Rear Differential - 3.7:1

Full time AWD Centre Differential - Straight bevel gear (Bevel pinion: 2, Bevel gear: 2 and viscous coupling.)

NB - if its EJ20, it'll have 3.9:1 final drive in gearbox & rear diff.

NB - FWD EJ22 & EJ20 are the same gear specifications above, with final drive - 3.7:1