Abstract: The project work is an outcome of “A study on working capital and financial performance of sugar company”. The main objective of this study is to examine performance of working capital and measure the financial efficiency. The study was carried out for the period of four years (2015-16 to 2018-19) annual data (profit & loss account and balance sheet) to analyse working capital and financial performance of company. The current study used ratio analysis, comparative analysis, common-size financial statement analysis and trend analysis techniques. This study investing that how different factors such as current ratio, inventory turnover ratio, gross profit ratio, current asset turnover ratio are affecting working capital in company and how their relationship with profitability is affected. The study found that overall performance of the company is increasing but at decreasing growth comparing to the year 2015-16 performance.
Keywords: working capital, financial statements, profitability, performance.
Title: A STUDY ON WORKING CAPITAL MANAGEMENT AND FINANCIAL STATEMENTS ANALYSIS OF SUGAR COMPANY
Author: Rinkkal Patel, Mr. Vivek Ayre
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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