Dissertation Entitled

“ANALYSIS & INTERPRETATION OF FINANCIAL STATEMENT USING THE

Non-Performing Assets(NPA)”

MAHINDRA AND MAHINDRA FIN SER LTD.

AHMEDNAGAR
Submitted
For The Award of Degree Of
Master of Business Administration
Under The Faculty of Management
Submitted By
MR.MHASE PRAVIN ANNASAHEB
Under The Guidance Of
Dr. MEGHA JAIN
Submitted To

D.V.V.P.F’s
MAHINDRA AND MAHINDRA FIN SER LTD

AHMEDNAGAR
Intitute Of Business Management And
Rural Development
Ahmednagar 41411
Savitribai Phule Pune University 2020-21
 DECLARATION

I Undersigned hereby declare that the Dissertation Report “Analysis & Interpretation of Financial
Statement using the Non-Performing Assets” At , MAHINDRA AND MAHINDRA FIN SER.
Ltd ,Ahemdhnagar. is written & submitted by me to University of Pune towards partial fulfillment for
awards of PG DBM in year 2020-2021.

This is my original work & conclusion drawn is based in material collected by myself. I further declare
that to the best of my knowledge & belief this dissertation work is not has been submitted to this or
any University for award of any other master or degree of equivalent course.

Date-

Place- Ahmednagar.

Miss. Pravin Mhase.

Signature of Student
 ACKNOWLEDGEMENT

The dissertation is a great source of learning and a good experience as it made

me aware of professional culture and conducts that exist in an organization.

Inspiration and guidance are valuable in all aspects of life especially in an academic

field.

I would also like to express my gratitude to guidance Dep’t who, mentor me for

successful completion of this dissertation.

Special thanks to Mr.KARACHIVALA GAURAV Sir (Asst. General Manager – Mahindra

Finance) who gave me an opportunity to do the dissertation in Mahindra Finance

Limited.

Also I would like to express my heart felt thanks to the staff members of finance

department, who helped me in the successful completion of this dissertation.

I will always carry fond memories of these training days.

 INDEX

Sr.No. PARTICULARS

1. INTRODUCTION

2. COMPANY PROFILE

3. RESEARCH DESIGN

4. INTRODUCTION TO TOPIC

5. FINANCIAL RATIOS

6. DATA ANALYSIS & INTERPRETATION

7. GRAPHICAL PRESENTATION & INTERPRETATION

8. RESEARCH FINDINGS

9. ANNEXURE

10. RECOMMENDATIONS

11. BIBLIOGRAPHY
 Accountability, transparency and reliability are the pillars of good corporate

governance. The objective of any corporate enterprise is to maximize the value of

shareholders and corporate governance ensures the same. The share holders like

creditors, bankers and other agencies like taxation authorities and government

department have the right to get full and fair formation of the affairs of the

company.

Trading and profit & loss account, Balance sheet and various schedules

prepared at the end of the year do not always convey to the reader the real

significance of operating results and financial health of the business. Such financial

statements, at the most present various facts, whether these facts indicate a good,

bad or indifferent managerial performance or whether they point to a probability of

future success or failure is for the reader to conclude.

In order to make such statements more meaningful, the user resorts to the

technique of making calculations in the form of comparative balance sheet and

income statements, common size percentage, trend ratios, expressing the

relationship of items selected form the statements. These analysis help in achieving

the ultimate aim of interpreting the financial statements. In order to adopt any or all

the above techniques of analysis, it is necessary to calculate ratios.

 In this dissertation attempt is made to focus on analyzing and interpreting the

ratios to study the financial performance of the Mahindra and Mahindra fin ser Ltd.

for the period 2019-2020 to 2020-2021.

 PURPOSE OF THE STUDY

In Finance Management plays very important role. Management is an activity which

is connected with planning and controlling of different activities in a firm in order to

achieve a specific target. A study of theories and concepts of financial management

has therefore become of paramount importance for academicians as well as for

practitioners. Finance is the life-blood of business like human body. Without blood

the body cannot perform its functions efficiently, like this without finance the

business cannot grow rapidly or successfully.

Main objective of business organization is to earn profit. For achieving this

objective funds are required. Many times management fails because of decision

making. That means investment is done where return on investment is more. In

allocation and raising funds, the finance manager uses certain tools of analysis,

planning and control. Financial ratio indicates about the financial position of the

company. A company is deemed to be financially sound if it is in position to carry on

its business smoothly and meet the obligations, both short term as well as long term.
 OBJECTIVE OF THE STUDY

The principal objective is to analyze the financial statement of Mahindra and

Mahindra finance ser Ltd., using Non Perfoming Assets.

To compare the performance of the company for each of the 3 years.

The most important objective of NPAs and interpretation of financial statement are

to understand the significance and meaning of financial statements data to know the

strength and weakness of a business firm.

The efficiency with which the firm is utilizing its assets in generating sales revenue.

The overall operating efficiency and performance of the firm.

Mahindra & Mahindra Financial Services Ltd in Old St Stand,
Ahmednagar.
An acclaimed non-banking financial company, Mahindra & Mahindra Financial
Services Ltd in Old St Stand, offers a wide range of financial services to the
customers. It is counted among the leading tractor financiers of the country.
Currently, the company has more than 1300 branches nationwide, serving over 4.7
million customers. The organization set its foot in the field way back in 1991 as Maxi
Motors Financial Services Limited. Registered with the Reserve Bank of India, this
establishment has been making a mark in its field.
The company endeavours to transform the rural and semi-urban localities of the
country into self-reliant and flourishing ones. It caters to multiple finance related
requirements of its customers ranging from vehicles to home development to much
more thus enabling its clients to live their dreams.
This NBFC organization offers loans to its customers not only based on the current
financial status of its clients but also their future earning capacity which helps
instilling confidence in their minds. From a farmer to an upcoming entrepreneur, this
establishment tends to the needs and requirements of every individual. This
particular branch of the chain holds a notable location on Manmad Road. More than
80+ votes that it has received exhibit the wide popularity that the company enjoys.
Services Offered at Mahindra & Mahindra Financial Services Ltd:
Mahindra & Mahindra Financial Services Ltd in Ahmednagar enjoys a well-
developed office, backed by an efficient team with a winning attitude. Among the
wide range of financial services that it provides, some are SME Financing, Housing
Finance, Vehicle Financing, Insurance Broking, Asset Management Company,
Mutual Fund distribution, Mahindra Finance Finsmart and Fixed Deposits.
Owing to its remarkable contribution in the financial sector, the company has been
awarded in the past by prestigious organizations on several occasions. It has
frequently been a part of different social initiatives and contributed profoundly to the
fields of education, healthcare and environment. It functions between 09:30 - 18:30.
Please scroll to the top for the address and contact details of Mahindra & Mahindra
Financial Services Ltd at Old St Stand, Ahmednagar.

Frequently Asked Question

1. Which is the nearest landmark ?

You can easily locate the establishment as it is in close proximity to Mauje Savedi,
Near State Bank Of India

2. What are its hours of operation ?

The establishment is functional on
Monday:- 9:30 Am - 6:30 Pm
Tuesday:- 9:30 Am - 6:30 Pm
Wednesday:- 9:30 Am - 6:30 Pm
Thursday:- 9:30 Am - 6:30 Pm
Friday:- 9:30 Am - 6:30 Pm
Saturday:- 9:30 Am - 6:30 Pm
Sunday:- Closed.