Study on Financial Ratio Analysis of A Food Industry Company
Shaik Mohammad Irfan *
Department of Agricultural Marketing, Co-Operation and Business Management, University of Agricultural Sciences, GKVK, Bengaluru–560 065, India.
C. P. Gracy
Department of Agricultural Marketing, Co-Operation and Business Management, University of Agricultural Sciences, GKVK, Bengaluru–560 065, India.
M. S. Ganapathy
Department of Agricultural Marketing, Co-Operation and Business Management, University of Agricultural Sciences, GKVK, Bengaluru–560 065, India.
. Siddayya
Department of Agricultural Marketing, Co-Operation and Business Management, University of Agricultural Sciences, GKVK, Bengaluru–560 065, India.
G. M. Gaddi
Department of Agricultural Economics, College of Agriculture, UAS, GKVK, Bengaluru–560 065, India.
Mahin Sharif
Department of Agricultural Economics, College of Agriculture, UAS, GKVK, Bengaluru–560 065, India.
*Author to whom correspondence should be addressed.
Abstract
This paper discusses introduction, classification and detailed financial statement analysis and financial ratio analysis and their interpretation of food Industry company. Britannia Industries Limited is purposively selected for the study. The study is purely quantitative. Secondary data is used for the study. The liquidity, activity ratios showed a decreasing trend, whereas solvency, profitability ratios showed increasing trend for the selected period of 2017-18 to 2021-22. At last, the paper has concluded that the company’s overall financial performance and position has been improved over the past five years.
Keywords: Financial statement, financial performance, financial position, financial ratios, liquidity, leverage, activity, profitability