SUMMER INTERNSHIP TRAINING REPORT ON

FINANCIAL ANALYSIS OF INIMAI FOOD INDUSTRY LIMITED

INTERNSHIP TRAINING REPORT

Submitted in partial fulfillment of requirements for the award of the degree of

Master of Business Administration

SUBMITTED BY

K.ILAKIYA

(ROLL NO: 18578)

Under the guidance of

MR. S.SEKAR B.COM, M.B.A, PMP, Ph.d

Associate professor
(Faculty Guide)

RL INSTITUTE OF MANAGEMENT STUDIES

Madurai-625 022

MARCH 2019
 R L INSTITUTE OF MANAGEMENT STUDIES
(A Unit of SubbalakshmiLakshmipathi College of Science)

TVR Nagar, Aruppukottai Road, MADURAI 625 022

An Autonomous Institution and approved by AICTE, New Delhi

BONAFIDE CERTIFICATE
This is to certify that the training report entitled “SUMMER INTERNSHIP
TRAINING REPORT ON FINANCIAL ANALYSIS OF INIMAI FOOD
INDUSTRY LIMITED” is a bonafide record of the project work done by
K.ILAKIYA (ROLL NO: 18578) in partial fulfillment of requirements for the award
of Degree of M.B.A (Master Business Administration)

I certify that the project work carried out by her is an independent work under
my supervision and guidance and this project has not formed the basis for the award
of any Degree / Diploma / Associate ship / Fellowship or similar nature to any
Candidate in any University / Institution earlier.

Submitted for the viva-voce to be held on _____________.

Internal Guide External Examiner

DIRECTOR PRINCIPAL

Place: Madurai
Date: .06.2019
 DECLARATION

I hereby declare that the project work entitled “SUMMER

INTERNSHIP TRAINING REPORT ON FINANCIAL

ANALYSIS OF INIMAI FOOD INDUSTRY LIMITED”

submitted to R.L. Institute of Management Studies, Madurai-22 is a record

of original work done by me in Aruppukottai and this project has not formed the

basis for the award of any Degree/Diploma/Associate ship/Fellowship or similar

nature to any candidate in any University/Institution earlier.

Course/Year:
MBA/2018-2020 Signature of candidate
 ACKNOWLEDGEMENT

At the very outset, I dedicate my deepest sense of gratitude to my Parents

for showering on me that blessing and love which have induced me to make this
subject as success.

I would like to express my grateful thanks to our Respected President

Dr. R. Lakshmipathy and our beloved Principal Dr. B. Ramamoorthy for
permitting me to do this project and for their encouragement in my academic
career.

I take this opportunity to acknowledge my thanks to Dy. Director Dr. S.

Pugalanthi for all the help to complete the project successfully.

I express my deepest sense of gratitude to Mr. S. SEKAR B.com.,

MBA., PMP., Ph.d Faculty guide for his guidance and moral support during
the project period, because their keen interest and valuable suggestions have
helped me throughout the project. I express my sincere thanks to Inimai Food
Industry Limited for providing me all facilities to carry out my project work in
their Organization.

I am thankful to My Friends who are the real supporters of my academic

career.

K.ILAKIYA
Reg.No. 18578
 TABLE OF CONTENTS

CHAPTER NO TITLE PAGE NO.

LIST OF FIGURES ii
LIST OF TABLES iii
LIST OF CHARTS iv
1 INTRODUCTION 1
1.1 Financial Statement 1
1.2 Financial Analysis 2
1.3 Tools of Financial Analysis 5
1.3.1 Ratio Analysis 5
1.3.2 Fund Flow Analysis 26
1.3.3 Cash Flow Analysis 28
2 OBJECTIVES OF TRAINING 33
3 SCOPE OF TRAINING 34
4 TRAINING METHODOLOGY 35
4.1 Data Collection Methods 35
4.2 Tools and Techniques 35
5 INDUSTRY PROFILE 36
6 OBSERVATION IN TRAINING 44
6.1 Statement of the Problem 44
6.2 Ratio Analysis 44
6.3 Fund Flow Analysis 45
6.4 Cash Flow Analysis 46
7 FINDINGS 48
8 SUGGESTIONS 71
9 CONCLUSION 72
APPENDICES 73
Final Accounts 73
Balance Sheet 82
BIBLIOGRAPHY 94
 LIST OF FIGURES

FIGURE NO. FIGURE NAME PAGE NO.

Figure 1.1 Tools of Financial Analysis 5
Figure 1.2 Limitations of Ratio Analysis 13
Figure 1.3 Classifications of Ratio Analysis 15
Figure 1.4 Functional Classifications 16
Figure 1.5 Importance of Fund Flow Analysis 27
Figure 1.6 Types of Cash Flows 29
Figure 5.1 Logo of Inimai Food Industry Limited 37
Figure 5.2 Proprietor of Inimai Food Industry Limited 37
Figure 5.3 Hotel Inimai 38
Figure 5.4 Iniya Catering 39
Figure 5.5 Iniya Bakery 40
Figure 5.6 Inimai Daily Fresh - I 42
Figure 5.7 Inimai Daily Fresh - II 43
 LIST OF TABLES

TABLE NO. TABLE NAME PAGE NO.

Table 1.1 Components of Current Ratio 17
Table 1.2 Components of Quick or Liquid Ratio 17
Table 1.3 Components of Absolute Liquid Ratio 18
Table 1.4 Components of Proprietary Ratio 19
Table 1.5 Components of Working Capital Turnover Ratio 20
Table 1.6 Components Of Current Assets To Fixed Assets Ratio 22
Table 1.7 Format of Fund Flow Statement 28
Table 1.8 Format of Cash Flow Statement 32
Table 7.1 Net Profit 66
Table 7.2 Assets 67
Table 7.3 Net Sales 68
Table 7.4 Liability 69
Table 7.5 Gross Profit 70
 LIST OF CHARTS

CHART NO. CHART NAME PAGE NO.

Chart 7.1 Net Sales 66
Chart 7.2 Net Profit 67
Chart 7.3 Assets 68
Chart 7.4 Liability 69
Chart 7.5 Gross Profit 70