Presented by:S.Madhusudhan Reddy,

5022-14-672-080,NISHITHA DEGREE & PG COLLEGE.

INTRODUCTION

Analysis refers to the process of critical examination of the financial information contained in the financial statement in order to understand and make decision regarding the operations of the firm.

The analysis is basically study of the relationship among various financial facts and figure as given in a set of financial statements.

DEFINITION• “Financial statements are the products of financial

accounting prepared by the accountant the result of activities and analysis of what has been with earnings.”

- SMITH

Objectives To ensure and adequate supply of funds in sri sai

poultries. To ensure saftey of investment ,i.e, funds should be

invested in safe ventures so that adequate rate of rate of return can be achieved.

Interpret financial statements.To improve the allocation of working capital with the

business.

Need of the studyNeed of financial management study to diagnose the

information contain financial statement to judge the profitability and financial position of the firm.

Financial analyst analyses the financial statement with various tools of analysis before commanding upon the financial health of the firm.

Essential to bring out the history.Significance and meaning of the financial statements.

MethodologyThe method of analysis used for analysing the financial

performance of srisai poultries.Comparative statements.Change in working capital.Ratios.

Methods of data collectionData we collected based on two sources: primary data. secondary data.• Primary data : The primary data are those information’s which are

collected afresh and for the first time, thus happen to be original in character.

• Secondary data : The secondary data are those which are already

collected by some agencies reports the source of secondary data are annual, browsing, through magazines.

Company profileCompany name - sri sai poultries.Established year - 1990Chairman - sri Gaddipati suresh babu Class - private companyActivity type - production of eggsRegistrar - Nizamabad

Presently sri sai poultries are with 1 lakh birds with 3 branches. One at manikbhandar, one at munipally,one at kothapally.Recently it has launched a technique called FARMER TO CUSTOMER(FTC).

DATA INTERPRETATION

FINDINGS I found that every year the sales are increased in

increased manner. it shows good sign of the organaisation. it fluctuates due to competition.

Over all every year cash and bank balance were increased and fixed deposits receipts are decreased inventories on average are in good position.

SUGGESTIONSThe company should provide notes to explain items not

tallying with the profit and loss and balance sheet in the Annual Report.

Instead of disclosing the combined flows of debtors and loans advances as decreases/increases in trade and other receivables,their separate disclosure will be more meaningful.

The financial position of SRI SAI POULTRIES is quite comfortable with a judicious mix of debt and equity.

The over all assessment of financial statement signifies efficient utilization of the investments, loans and advances.

The over all financial position of the company appears to be more than satisfactory.