A STUDY ON FINANCIAL PERFORMANCE TO CHEPI SUPER MARKET, PUTHIAM PUTHUR.

Management studies

The financial performance analysis is the process of identifying the financial strengths and weakness of the firms by properly established the relationship between the items of balance sheet and profits and loss account. In details, the research methodology used for the study that has focused on the past performance of Chepi Super Market, Puthiam Puthur. This study purely relies on secondary data, which were collected for a period of past three years (2014 to 2018) the discussions made with the proprietor of the Chepi Super Market,. Also provided sufficient information relating to the management, working and day – to – day affairs of the Chepi Super Market, Puthiamputhur. The secondary data collected from company’s annual repot. In order to known the performance of the industry that was evaluated with the help of financial ratio. This paper used for financial report analysis namely current ratio, networking capital ratio, working capital ratio, liquidity ratio, gross profit ratio, fixed assets ratio, stock turnover ratio. This study reveals that financial strengths and weakness of the Chepi Super Market, puthiamputhur. And the negative correlation exit between the current ratio and liquidity ratio. There is no significant relation between current ratio and working capital ratio. There is significant difference between current ratio and liquidity ratio. There is no significant difference between current ratio and working capital ratio. And the debtors value is largely increased. It is not good for the working capital, profitability and liquidity position.

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