Fsa Axis 23

CHAPTER-I
INTRODUCTION
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1.1 INTRODUCTION
By dissecting released financial data, especially annual and quarterly reports, a fiscal
summary inquiry may be implied as a method of comprehending the risk and productivity
of a firm. In other words, a financial summary examination teaches you about
bookkeeping ratios among other things that are important to remember for the financial
record. These percentages include the percentages of resource utilization, benefits,
influence, liquidity, and value. Additionally, analyzing financial reports is a method of
assessment for determining the past, present, and future performance of a business.
Gains from Budget Report Investigation
The following is a list of the different advantages of investigating budget reports:
• The major benefit of a budget summary analysis is that it provides potential investors
with a strategy for choosing whether to invest their funds in a certain company. Fiscal
report analysis is helpful to public authority organizations in breaking down the tax
collection owed to the firm. Budget summary investigation has another advantage in that
administrative experts like IASB can ensure the organization is adhering to the necessary
bookkeeping guidelines. Most crucially, the organization has the ability to look at its own
show over a certain period of time.
The main reason budget summaries are organized is for guidance. They play a significant
role in establishing the framework for administrative decisions. The information provided
in the fiscal summary isn't an end in and of itself, however, since no meaningful
conclusions can be made from just these claims. However, the information provided in
the budget summaries is very helpful in making decisions by carefully reading and
comprehending financial reports. Financial analysis is "the method involved with
identifying the firm's financial strengths and weaknesses by properly laying out
connections between the items of the asset report and the benefit and loss account." When
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dissecting financial statements, many tactics or procedures are used. Financial statements
are a crucial source of information for evaluating a firm's potential and display; if these
statements are properly analyzed and understood, they may provide valuable insights into
how an association is presented. Financial backers, security experts, chiefs, and other
decision-makers value the analysis of financial summaries.
The analysis of budget reports can be done for a variety of reasons, from a simple
investigation of the structure's current liquidity position to a thorough assessment of the
firm's strengths and weaknesses in various areas. It is helpful in gauging corporate
greatness, making decisions about layaway value when determining security rating,
determining the intrinsic value of value shares when anticipating liquidation, and gauging
market risk.
Budgetary reports
Chiefs, investors, lessees, and other interested parties want an answer to the following
question about the company: • What is the financial position of the business at a certain
point in time?
How has the business fared financially over the course of time?
What were the sources and uses of money during a certain time period?
Bookkeeper designs two common explanations, the Monetary record and the benefit and
loss account, as well as an auxiliary articulation, the Income proclamation, to respond to
these questions.
Summary of the budget investigation
Investigation refers to the process of fundamentally analyzing the financial information in
the budget summary in order to grasp and make decisions on the duties of the company.
The analysis basically looks at how various financial facts and figures that are presented
in a number of financial summaries relate to one another. Complex data are broken down
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into their fundamental and changeable components in this explanation, and a significant
link is shown between the parts of various fiscal summaries that make up identical
proclamations.
In this analysis process, the financial strengths and weaknesses of the company are laid
out and distinguished. For instance, two components of a business exhibit this trait. The
examination's objectives are characterized as productivity and financial standing.
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1.2 NEED FOR STUDY
• A study to assess the data in the fiscal summary must be conducted to examine the
budget report. assessing the company Pivot BANK LTD's performance and financial
standing.
Before making recommendations on the financial health of the company, monetary
experts do several types of investigations on the budget summaries.
• Essential for illuminating Hub Bank Ltd.'s historical context
• The fiscal reports' relevance and importance.
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1.3 SCOPE OF THE STUDY
The extent of the AFS might fluctuate starting with one circumstance and then onto the
next since the assessment of spending plan synopses might be embraced by different
people and for various goals.
The AFS's systems are recorded beneath, regardless:
Spending plan reports that are tantamount.
Financial plan reports of standard size.
b) Dissecting pattern rates.
d) A clarification of financial position changes.
e) Cost-volume-benefit connections, f) Proportion investigation, in addition to other
things.
as in the latest methodology The most notable, far-reaching, and amazing component of
the AFS is the extent appraisal. Looking at extents thusly shows real factors on a similar
suspicion, which is significant. This exploration is consequently centered exclusively
around this (rate) evaluation.
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1.4 OBJECTIVES OF THE STUDY
The main objective of the project is to analyze the financial statements of the company
using the financial statements viz, comparative and ratio analysis for this purpose of
analysis. It has been utilized the secondary data of the company AXIS BANK LTD i.e.,
annual reports from 2018-2022 this will help in evaluating the company’s liquidity
conditions profitability long term solving and operational efficiency.
THE FOLLOWING ARE MAIN OBJECTIVES OF THE STUDY.
 To determine the financial statements and weakness of the firm.
 To determine the short –term solving of the firm
 To diagnose the information contained to financial statements so as to judge the
profitability and fondness of the firm.
 To establish relationship between various figures or the income statement and
balance sheet.
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1.5 RESEARCH METHODOLOGY
RESEARCH DESIGN
This is a systematic way to solve the research problem and it is important component for
the study without which researches may not be able to obtain the format. A research
design is the arrangement of conditions for collection and analysis of data in a manager
that aims to combine for collection and analysis of data relevance to the research purpose
with economy in procedure.
MEANING OF RESEARCH DESIGN
The formidable problem that follows the task of defining the research problem is the
preparation of design of the research project, popularly known as the research design,
decision regarding what, where, when, how much, by what means concerning an inquiry
of a research study constitute a research design. A research design is the arrangement of
conditions for collection and analysis of data in a manager that aims to combine for
collection and analysis of data relevance to the research purpose with economy in
procedure.
SOURCES OF DATA
Data we collected based on two sources.
 Primary data.
 Secondary data.
SOURCES OF DATA
Data we collected based on two sources.

 Primary data.
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 Secondary data.
Primary data
The Primary data are those information’s, which are collected afresh and
for the first time, and thus happen to be original in character.
Secondary Data:
The Secondary data are those which have already been collected by some
other agency and which have already been processed. The sources of Secondary
data are Annual Reports, browsing Internet, through magazines.
SECONDARY DATA:
The Secondary data are those which have already been collected by some other agency
and which have already been processed. The sources of Secondary data are Annual
Reports, browsing Internet, through magazines.
 It includes data gathered from the annual reports of AXIS BANK LTD
 Articles are collected from official website of AXIS BANK LTD
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LIMITATIONS OF FINANCIAL STATEMENTS
 It is only a study of interim reports.
 Financial analysis is based upon only monetary information and non

monetary factors are ignored.
 Different people may interpret the same analysis in different ways.
 It does not consider the changes in prices level.
 Changes in accounting procedure by firm may often make financial

analysis misleading.
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CHAPTER-II
REVIEW OF LITERATURE
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2.1 THEORETICAL BACKGROUND
FINANCIAL STATEMENT ANALYSIS
INTRODUCTION:-
The term "monetary investigation," commonly employed to denote the analysis

and comprehension of financial statements, pertains to the prevailing approach for
assessing the fiscal robustness and vulnerabilities of a company by establishing a
vital connection among the components of the balance sheet, income statement,
and other pertinent information.
According to Myers (year), the book titled "Investigating Fiscal
Summaries" authored by Metcalf and Titard explores the concept of monetary
inquiry as a method for evaluating the correlation between different components
of a fiscal summary. This approach aims to enhance comprehension of an
organization's overall situation and performance.
The objective of the monetary evaluation is to evaluate the financial

sustainability of the organization via the examination of data derived from budget
summaries. Similar to the manner in which a medical professional conducts a
thorough examination of their patient, they meticulously assess various vital signs
such as internal body temperature and circulatory pressure. A financial expert
evaluates the budget summary via the use of diverse evaluation methods prior to
formulating a diagnostic and recommending a plan of action, while also providing
an analysis of the financial status or shortcomings of a project.
In order to ascertain the veracity of the numerical data presented in budget
reports, it is important to do a thorough examination and interpretation of the
fiscal summary. Budget report analysis is to evaluate the significance and
relevance of financial summary information in assessing future revenue, capacity
to pay interest, and present and long-term obligation developments. Additionally,
it seeks to analyze the efficacy of a well-defined and separate plan.
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Methods and Techniques for Financial Investigations: The user's text does not
contain any information to be rewritten.
The following investigative techniques are often used. Initially, it is important to
consider analogous expressions.
The examination of patterns.
3. Notifications about standard dimensions.
4. Analysis of Proportions
The purpose of this analysis is to provide an academic explanation of fluctuations
in working capital.
Similar expressions
Academic Rewrite: The presentation of standard-size proclamations, financial
records, and pay statements is characterized by the use of numerical percentages.
The data is shown in the form of percentages, specifically representing the
proportion of total assets, total liabilities, and total transactions. It is assumed that
the aggregate resources amount to 100, and unique resources are represented as a
proportion of the total, analogous to how diverse liabilities are considered to be a
fraction of the overall liabilities.
The following document presents a comprehensive overview of the Standard
Accounting Report.
The concept of a normal size balance refers to a financial statement that presents
the items in a company's financial records as a percentage of the total resources,
while also expressing each obligation as a proportion of the total liabilities. To
conduct an analysis of organizations across different scales, it is recommended to
use the standard asset report that provides information on their respective sizes.
Due to the potential influence of many variables on aggregate figures, the use of
correlating data over disparate time periods is limited. Establishing standardized
criteria for diverse assets is very impractical. The analysis of data patterns
throughout consecutive years may be limited in its ability to provide the intended
outcomes.
An Analysis of Patterns in Asset Reports

Pattern analysis is an essential technique in the field of financial analysis.
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This approach enables a comprehensive examination of the economic
transformations and labor patterns observed during the specified timeframe.
The identification of alterations in direction may be achieved by the use of pattern
analysis, enabling the possibility of modifying choices based on the updated
trajectory.
The pattern under consideration is the whole value of an item as stated in the
proclamation. The sample size of the student population is 100.
The introduction mentions the explicit worth of the identical entity.
In this analysis, we will investigate the proportion of a given variable inside a
certain context.
Title: An Analysis of the Impact of Social Media on Society Introduction: In this
presentation
Proportion analysis, is a kind of financial study, using proportions as a metric to
assess the financial well-being and operational efficacy of a company. A
comprehensive comprehension of the company's financial condition and
functioning may be achieved by examining and interpreting diverse accounting
ratios, surpassing the insights that might have been derived just from scrutiny of
budget reports.
The importance of proportionality
Proportions refer to the calculated relationships between figures that exhibit some
kind of interdependence or connection. Examining two sets of data that lack any
apparent correlation would provide little practical use, as it is readily apparent.
Moreover, it is important to note that correlation analysis may not provide
accurate results when applied to unprocessed or raw data.
The budget reports may be analyzed using several approaches or models, such as
close articulations, normal size explanations, pattern rates, reserves stream
analysis, revenue examination, and percentage research. The responsibility for
conducting financial investigations is with the management of the firm or external
stakeholders, including owners, loan managers, and financial backers.
The following ratios have been identified:
The proportions pertaining to liquidity
2. Utilization of Leverage 3. Analysis of Coverage Composition
The proportions of either activity or turnover may be observed and analyzed.
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The concept of profitability refers to the ability of a business or organization to
generate financial gains or positive returns on investment. It is The first aspect to
consider is the ratios that pertain to liquidity. Liquid proportions, often referred to
as transient dissolvability, are an alternative term used to describe this concept.
The measurement of the association's capacity to meet its short-term
commitments is accomplished via the use of these ratios. Temporary
responsibilities are evaluated in relation to the assets that are now or were
available at the time to meet these obligations. These proportions provide valuable
insights into the enduring solubility of a substance in the presence of an illness.
The main appeal for the financial institutions of the corporation lies in its ability
to swiftly undergo dissolution. It is important for a corporation to maintain an
appropriate level of liquidity, avoiding both excessive and insufficient amounts.
• The proportion of current working capital • Proportion for fast proportion
analysis • Very fast proportion of stock in cash position • Leverage The concept
of proportion refers to the relationship between two or more quantities, where the
ratio of These ratios may also be referred to as capital construction ratios,
dissolvability ratios, and capital outfitting ratios. The financial condition of the
association, which is already strained, is of more concern to the banks that are
also under financial strain. The evaluation of a firm's financial viability is
contingent upon its capacity to promptly meet interest obligations and repay
principal amounts. By using leverage ratios, one may analyze the firm's long-term
solvency. The lessees bear the majority of the company's risks since they evaluate
the assets provided by owners in relation to their financial contributions, which
are only partially comprehensive. Firms with lower levels of influence are
characterized by a reduced likelihood of encountering unfavorable circumstances,
although at the cost of anticipating comparatively smaller financial gains.
Nevertheless, enterprises characterized by substantial influence ratios have the
potential to incur substantial losses, while they also possess the opportunity to
reap substantial profits from their advantageous position. Hence, it is essential for
a firm to carefully weigh the potential for higher expected earnings against the
associated risks and uncertainties before determining its commitment. The aspect
that is often analyzed is the concept of proportionality.
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The words "Obligation Value Proportion," "Proprietary Proportion," "Obligation
to Capital Proportion," "Gross Fixed Resources for Investors Assets," and "Fixed
Resources Proportion" are interconnected concepts.
The concept of plenty refers to the state or condition of having a plentiful or
ample amount of anything. It is often associated with The concept of proportions
refers to the relationship between two or more quantities, where the relative sizes
These ratios serve as indicators of the extent to which the interests of qualified
individuals, who are entitled to obtain a satisfactory return (such as interest or
profit) or a predetermined payback, are safeguarded. The quality of the cover
improves as its elevation increases. This category has the following components:
Obligation Administration, Fixed Interest, Fixed Divinity, and Fixed Interest
Inclusion Proportion.
4. The concept of turnover or activity proportion refers to the ratio of the number
of times a certain event or process occurs during a given time period to the total
number of events or processes that may potentially occur within that same time
period. Proportionately, the funds obtained by the corporation by borrowing from
its shareholders and lenders will be allocated towards acquiring assets, with the
purpose of engaging in business transactions and generating profits. The
profitability and viability of the firm's resource management directly influence the
number of transactions conducted and the level of advantage obtained. The
evaluation of the company's resource management and utilization is determined
via the analysis of movement proportions. In this context, action proportions are
sometimes referred to as effectiveness proportions, since they are translated or
transformed into agreements. In order to evaluate the efficiency of resource use, it
is possible to identify a range of movement proportions. The following are many
significant proportions pertaining to movement.
The topic of interest is the percentage of turnover in total resources.
The CAPTAIL is used for the purpose of facilitating turnover proportion.
The share of fixed resources that undergo turnover.
8. The proportion of turnover for existing resources.
The working capital turnover percentage is a financial metric that measures the
efficiency of a company's use of its working capital.
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The stock turnover % refers to the ratio that measures the efficiency of a
company's inventory management by comparing the cost of goods sold to the
average inventory level over a certain period of time.
The Debtor to Turnover Ratio is a financial metric used to assess the efficiency of
a company's credit management and collection processes. It measures the
relationship between the average accounts receivable and the net sales revenue
generated by the company over a certain period of
The proportion of newly acquired credit
The concept of profitability may be understood in terms of proportions, where

productivity is seen as the capacity to make financial gains. In order to ensure
their survival in the present and achieve long-term success, it is essential for every
organization to accumulate a substantial array of competitive advantages. In
reality, the advantages are the driving force behind the sustainability of the
organization. Productivity is the ultimate outcome derived from a wide range of
choices and approaches. Productivity ratios serve as conclusive indicators of the
level of effectiveness attained by the organization. The benefit ratios serve as
indicators of the benefits that a firm has acquired via the constraints imposed by
its operations, including transactions, capital employed, and total assets. It is
crucial to consider that there are several interpretations of the idea of benefit
while doing a ratio analysis that involves benefits. For example, several notions
related to benefits may be identified, such as commitment, net benefits, net
benefits, EBIT (Earnings Before Interest and Taxes), working benefits, benefits
before devaluation, and benefits before charge, among others. Productivity ratios
have significant importance in a business enterprise. The only criteria used to
assess the general proficiency of a corporate entity pertains to a set of ratios that
are deliberately selected to shed light on the outcomes of commercial operations.
The next topic of discussion pertains to the significant proportion of production,
which is dependent upon several factors.
The topic of interest is sales.
Investing is the act of allocating resources, such as money or time, with the
expectation of generating a return or profit in the
The proportion of GRASSFAVOR
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The operational ratio refers to a financial metric that is used to evaluate the
efficiency and effectiveness of a company's operations. It is calculated by
dividing the company's operating expenses by
The magnitude of operational advantages
The concept of NET Benefit Percentage refers to the percentage of net benefit
gained from a certain action or decision.
The metric of interest in this context is the Return on Capital, often referred to as
ROIC, which stands for Return on Investors Value. The ROIC is reported to be
11.
12. Analysis of the Return on All Available Resources
13. Incentives per Offer
Types of Financial Investigations Financial investigations include a range of

investigative activities aimed at uncovering and analyzing financial information to
detect and prevent fraudulent activities, money laundering, and other financial
Based on the sources used and in consideration of routine procedures
Regarding the substitution of materials utilized: - The available evidence indicates

the existence of two distinct forms of monetary examination.
1. External inquiry refers to an investigative process conducted by individuals

who deviate from the conventional internal accounting records of a business
entity. This category comprises individuals and entities such as financial
supporters, projected financial backers, lessees, possible lenders, government
agencies, credit organizations, and the general public, who are collectively seen as
marginalized or excluded.
2. Internal Audit: An internal audit refers to the examination of an organization's
internal accounting records within a commercial setting. Government authorities
that possess legal jurisdiction, together with organization leaders and
representatives, have the capacity to carry out such an investigation.
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2.2 Articles
1.TITLE : Financial statement analysis and beta and size effect
Author :Lianzan xu
ABSTRACT
This study investigates the predictive capability of the primary summary measure
Pr in forecasting revenue fluctuations for the subsequent year. Additionally, it
explores the association between Pr and stock returns, as well as the correlations
between Pr and the risk factors beta and size. The probability file, denoted as Pr, is
generated using data obtained from the budget report and the resulting model. The
regulation of size is achieved by including size as an independent variable in the
relapse models, whilst the impact of beta is mitigated by categorizing enterprises
into beta portfolios. The evidence presented in the paper indicates that, after
accounting for beta, Pr has notable predictive capabilities in forecasting future
changes in income and exhibits a robust and statistically significant association
with modified market returns. When the variables of beta and size are held
constant, the relationship between Pr and changing market returns is diminished.
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2.TITLE :A Study on Financial Statement Analysis
Author:Sassikala
ABSTRACT
This project report titled "An Analysis of Budget Summary in Tamil Nadu
Newsprint and Papers Limited, Kagithapuram" was undertaken as a component of
the MBA program. The primary purpose of the evaluation is to evaluate the
budget report of Tamil Nadu Newsprint and Papers Limited, located in
Kagithapuram. The examination spans a substantial duration, including the years
2012 to 2017 and extending until 2020 to 2021. Information was obtained from
the sources that were provided as optional. To get an understanding of the
organization's liquidity status and to ascertain the organization's budgetary
reports, it is necessary to demonstrate appreciation. The investigative techniques
used in this study include Proportional Examination, Near Accounting Report,
and Normal Size Monetary Record.
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3.TITLE:Dog Concierges, LLC: Transaction Analysis and Statement of
Cash Flows Preparation
Author: Mark E. Haskins
ABSTRACT
This situation is suitable for an MBA module on the accounting system since it
serves as an excellent test case. The tool offers a graphical representation of the
three primary financial statements, namely financial records, payroll statements,
and income explanations. These statements are used to effectively monitor,
structure, and convey the impacts of many normal business activities. The given
scenario also provides students with the opportunity to construct a basic
understanding of profits by analyzing two consecutive financial records.
Additionally, students may use an asset report and an income declaration to
retroactively determine the starting point of the financial records for the year.
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4.TITLE: WORKINGCAPITAL MANAGEMENT THROUGH FINANCIAL
STATEMENTS
Author: Sukamal Datta
ABSTRACT
The author of the research "Working Capital Management through Financial

Statements: Analysis of Paper Industry in West Bengal" discovered that a
significant proportion of the enterprises examined exhibited insufficiencies in
their working capital. One of the primary factors contributing to the insufficiency
of working capital in this study was the absence of essential resources among the
surveyed enterprises, resulting in suboptimal outcomes. Additionally, these
companies were also experiencing unfavorable circumstances. Moreover, the
occurrence of functional capital crises might be attributed to the amplification of
fixed resources. Insufficient long-term investments were made to adequately
sustain the exploitation of the asset.
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CHAPTER-III
INDUSTRY PROFILE
&
COMPANY PROFILE
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INDUSTRY PROFILE
A bank is a financial institution that accepts deposits and allocates those funds
towards lending activities. Banks primarily provide financial services to customers
while engaging in investment activities. The regulations governing financial
activities conducted by banks exhibit temporal and geographical variations, hence
assuming an unofficial nature. Banks play a crucial role in the financial markets by
providing a range of services, including investment funds and loans. In some
countries, such as Germany, banks have often acquired substantial ownership
stakes in modern industries. However, in other countries, like the United States,
banks are prohibited from acquiring non-financial entities. In the context of Japan,
it is often observed that banks serve as the central hub for a kind of intercorporate
ownership sometimes referred to as the keiretsu. Bancassurance is a prevalent
practice seen in France, whereby a significant proportion of banks provide their
clientele insurance services, and more recently, real estate services as well.
The purpose of this communication is to provide a formal exposition on a certain
topic.
The monetary sector in India is seeing ongoing growth and enhancement. Since the
beginning of the 21st century, there has been a noticeable increase in transactions
conducted via automated teller machines (ATMs), as well as through online and
mobile banking platforms.
Significant alterations were seen in the financial sector subsequent to the Indian
Parliament's rejection of the Financial Guidelines (Revision) Bill in 2020. The
proposed law grants the Reserve Bank of India (RBI) the authority to establish
definitive standards on the issuing of new licenses, perhaps resulting in an
increased number of banks operating inside the country. Several banks have
obtained licenses from the regulatory authorities, namely the Reserve Bank of
India (RBI), and the recent recommendations issued by the RBI aim to provide
incentives for banks to identify non-performing loans and take necessary measures
to effectively manage defaulting borrowers.
Over the course of the next decade, it is estimated that the financial sector will see
the creation of around two million more job opportunities. The aforementioned
progress may be attributed to the intentional efforts made by the Reserve Bank of
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India (RBI) and the Government of India in their pursuit to integrate financial
services into rural areas. Moreover, traditional methods of addressing workouts
will eventually be replaced by modern advancements.
The market size refers to the comprehensive value or quantity of a certain market,
often measured in terms of revenue or units sold. is important to note that the topic
at hand holds significant academic value.
The total monetary assets in India reached a value of US$ 1.8 trillion in the fiscal
year 2019 and are expected to exceed US$ 28.5 trillion by the fiscal year 2025.
The banking sector has seen a compound annual growth rate (CAGR) of 21.2
percent during the fiscal years of 2006 and 2018. In the fiscal year 2019, the total
revenue generated by Outright Shops amounted to a sum of US$ 1,274.3 billion.
The anticipated compound annual growth rate (CAGR) for the aggregate monetary
area credit is 20.1 percent (in terms of Indian Rupees), with a projected value of
US$ 2.4 trillion by the year 2022.
In the fiscal year 2017, there was a notable increase in the use of credit cards and
personal credit services by private-sector lenders. According to a study conducted
by Emkay Worldwide Monetary Administrations, Turn Bank had a substantial
increase of 171.6 percent in private credit payments during the fiscal year 2017.
The business operations of Centerpoint Bank had a significant increase of 49.8
percent in its development sector, although its charge card company observed a
growth of 31.1 percent.
The first attempts at innovation
Mphasis Ltd, a Bengaluru-based exporter of programming administrations, has
been handed a five-year contract by Punjab National Bank (PNB) to establish
contact centers for the bank in Mangalore and Noida (Uttar Pradesh). Mphasis
provides assistance for various financial products and services, including deposit
operations, lending services, banking procedures, online banking, as well as
account and card-related services. The company will also provide services in many
languages.
Microfinance institutions have undertaken the task of establishing a minimum of
30 million financial records over a span of around one year, in collaboration with
banks, as part of the Indian government's initiative to promote financial inclusion.
The promise was established subsequent to a conference of representatives from 25
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prominent microfinance organizations, banks, and government officials, including
Mr. GS Sandhu, the Secretary of Monetary Services.
According to Mr. Yaduvendra Mathur, the Chief and Managing Director of the
Commodity Import Bank of India (Exim Bank), there are intentions to enhance the
focus on collaborating with trade exports from India to South Asia, Africa, and
Latin America. The bank has strategically positioned itself inside the value chain
by engaging in export activities, hence contributing to India's balance of trade
surplus. In the fiscal year 2020-18, Exim Bank provided financial assistance to a
total of 85 enterprise trade contracts, amounting to Rs 24,255 crore (equivalent to
US$ 3.96 billion). These agreements were obtained by a total of 47 separate
organizations operating in 23 different countries.
The role of the government in shaping cultural and economic outcomes
The Reserve Bank of India (RBI) has granted banks more flexibility to restructure
existing long-term project loans up to Rs 1,000 crore (US$ 173.42 million) and
beyond. In addition, the Reserve Bank of India (RBI) has granted approval for the
partial repurchase of these loans by other financial institutions as a standard
practice. A previous constraint meant that buyers were required to secure a
minimum of 50% of the loan amount from established financial institutions.
Currently, individuals get a mere 25% of the initial value as compensation, despite
the fact that the credit itself is still considered a standard one.
The Reserve Bank of India (RBI) has recently implemented relaxed regulations for
mortgage guarantee companies (MGCs), granting them the authority to use
contingency funds for compensating mortgage guarantee holders for their losses
without the need for prior approval from the central bank. Notwithstanding this
perspective, it is crucial to initiate such a course of action with the assumption that
all other avenues have been exhausted in order to mitigate the losses.
The current focus of investigation by the State Bank of India (SBI) pertains to the
implementation of a contactless or tap-and-go card facility to facilitate transactions
throughout the whole of India. The use of contactless technology has been
implemented in many countries, including Australia, Canada, and the UK, as a
significant mechanical advancement. This approach enables consumers to
conveniently initiate transactions by merely tapping or waving their card over a
reader at a retail terminal, which then reads the card and authorizes the transaction.
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The State Bank of India (SBI) and its five associate banks have also expressed
their intentions to establish a customer contact center aimed at catering to account
holders from the most economically disadvantaged segments. The proposed office
aims to provide customers the capability to obtain information on available
balances, the most recent five transactions, and checkbook requests through their
mobile devices.
The phrase "Road Ahead" connotes a state of being in a position of advancement
or superiority in terms of progress or development. The portrayal of persons is
often used.
India has not fully leveraged the potential of easy banking and electronic monetary
services. According to research, around 47% of the overall population has bank
accounts, with half of this demographic facing inactivity due to reliance on
financial transactions. Regardless, the company demonstrates a significant level of
dedication.
According to predictions, it is anticipated that India's economic sector has the
potential to attain the position of the fifth-largest economic sector globally by
2022, with additional growth expected to propel it to the third-largest position by
2025. Currently, Indian banks are strategically prioritizing the renewal of their
customer base and enhancing their inventive framework. This is being done in
order to enhance the overall client experience and effectively manage the cost of
operations, therefore gaining a competitive advantage in the banking industry.
The change scale is a tool used for the conversion of measurements or quantities
from one unit of measurement to another. The system provides an effective and
standardized approach. On October 28, 2022, the exchange rate between the Indian
Rupee (INR) and the US Dollar (USD) was observed to be 1 INR = 0.0173 USD.
The extent of informal regulations in the financial industry varies significantly
across different countries. As an example, Iceland tends to adopt more lenient
policies, while China exhibits a distinct range of policies that do not align with a
systematic structure inherent in a communist framework.
One of the longest-operating banks that continues to function to this day is Monte
dei Paschi di Siena, established in Siena, Italy, and has maintained uninterrupted
operations since around 1772.
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The present subject pertains to the examination of past instances, often referred to
as
The commencement of the academic semester
The term "bank" originates from the Italian word "banco," which refers to a
designated area for work or seating. The word in question was often used
throughout the Renaissance era by Jewish financiers from Florence. The financial
supporters conducted their financial transactions inside a workstation adorned with
a green ornamental covering. However, there is evidence of financial transactions
in ancient times, suggesting that the origin of the name 'bank' may not necessarily
be derived from the word 'banco'.
The etymology of the term "bank" may be traced back to its origins in the ancient
Roman Empire. During this period, those engaged in moneylending activities
would arrange their stalls inside enclosed courtyards referred to as "Marcella" and
would conduct their transactions from an elongated seat known as a "bancu." The
terms "banco" and "bank" are derived from these origins. In the context of a
currency exchange professional, the individual responsible for transactions at the
bancu not only handled the deposit of money but also engaged in the process of
converting unfamiliar currencies into the official legal tender of Rome, specifically
that issued by the esteemed Imperial Mint.
The most well-experienced evidence
29
AXIS BANK
HDFC Bank India emerged as the pioneering institution to commence operations
as a newly established private bank in 1994, after the authorization granted by the
Government of India for the establishment of new private banks. The
establishment of Center Point Bank was established by a collaborative effort
between the Overseer of the predetermined initiative of the Unit Trust of India
(UTI-I), the Life Insurance Corporation of India (LIC), and the Global Insurance
Corporation Ltd. Moreover, it received help from several accomplices, such as the
Public Insurance Agency Ltd., the New India Assurance Company, The Oriental
Insurance Agency, and United Insurance Company Ltd.
The College of Innovation and Development (UTI) traces its origins to 1964 when
it was established via a legislative initiative. The absence of ownership and
financial contribution from the Government of India towards the establishment of
the Public Authority is of considerable importance. The Reserve Bank of India
(RBI) has been reported to allocate 50% of its original capital of Rs 5 crore and
assume control over the Unit Trust of India (UTI) in order to safeguard the
interests of the unit-holders. At the time, the governmental Bank of India and the
Protection Organization contributed 15% of the capital, while the remaining assets
were supplied by privately owned commercial banks, not under governmental
ownership. The aforementioned idea for a unit trust is not generally prevalent in
different geographic regions. Unlike other unit trusts and mutual funds, the UTI
was not initially designed with the primary objective of generating profits.
Over the course of over four decades, the UTI has made significant strides in
achieving its objective and now has the largest market share within the domestic
natural resource sector. The text provided by the customer lacks any kind of data or
information. The emergence of a perplexing leader during the establishment of the
UTI provides an intriguing narrative. The statement issued by the former Minister
of Finance on the proposal to establish a unit trust by the Government of India
piqued the interest of Mr. George Woods, the former President of the World Bank.
Mr. Woods received substantial compensation inside the Indian banking system
due to his prominent role as one of the key architects of the Turn. Remarkably,
First Boston Association Bank, the financial institution he was associated with, had
30
a significant investment in this endeavor. Mr. Woods expanded upon a proposal,
collaborating with Mr. B.K. Nehru, maintained a steadfast position as the Head of
the World Bank in India, providing expert help. The Center expressed enthusiasm
for the agreement and requested the RBI to postpone the finalization of the unit
trust recommendations till the arrival of the expert to India. The primary argument
put up by Mr. Sullivan is on the anticipated consequences of a system that restricts
accountability to individuals, perhaps resulting in an excessive burden on the
market for goods or services. In pursuit of this pivotal outcome, his attention was
directed toward the groundwork conducted inside the United States, where the
organization assumes responsibility for a substantial clientele consisting of
individuals with little financial resources. The central region acknowledged the
first proposal put forward by the expert, leading to significant revisions being
included in the primary iteration of the Bill. The corporate interest in the UTI was
initiated by this approach, which was further bolstered by the tax exemption
granted by the government in the fiscal year 1990-91. According to this
interpretation, the corporate personal expenditure did not include the advantages
obtained by a company via investments in other entities, including the UTI.
Moreover, the income reported by the efficient financial planning organization
exceeded the profits received.
The result was a significant increase in company investment, accounting for 57%
of the total capital under the US-64 scheme. The corporate sector used the use of
the UTI to effectively manage its liquid assets, owing to its high level of liquidity.
This exacerbates the susceptibility to urinary tract infections. The corporate entity,
which may have discreetly deviated from the norms set by the UTI in the public
sphere, thereafter exploited this deviation for its own benefit. The governing
authorities inside the Reserve Bank of India (RBI) initiated actions that led to the
termination of the UTI authorization. According to the draft contract put out by the
Reserve Bank of India (RBI), the appointment of the Manager is not fully
determined by the RBI, and an additional candidate would be included in the Legal
Heads' Executive Council. In the final section of the draft Bill, the Center revised
this underlying premise. The selection of the Leader remained uncertain among the
public experts, who sought assistance from the Reserve Bank of India (RBI)
throughout the consultation process. Although it was anticipated that the selection
31
would be made in consultation with the Central Bank, the Government managed to
choose a candidate of its preference as Chief, irrespective of whether the Bank
approved the appointment.
In the year 2002, the UTI underwent a rebranding process and was subsequently
renamed Centerpoint Bank.
The depiction of corporate activities

The primary activities undertaken by the Bank encompass the provision of
commercial banking services, which encompass merchant banking, direct money
transfers, infrastructure financing, investment funds, advisory services, trusteeship,
foreign exchange, custodial services, and other associated financial services.
The following section presents a comprehensive overview of the business profile.

Center Point Bank is positioned as the third largest private sector bank in India,
specializing in ensuring the confidentiality of its customers' financial transactions.
Turn Bank offers a comprehensive range of financial services to various customer
segments, including large and medium-sized corporations, small and medium
enterprises (SMEs), agricultural enterprises, and retail organizations.
As of December 31, 2012, the Bank had a substantial network of 1787 domestic
branches (including expansion counters) and 10,363 ATMs, strategically
distributed in 1,139 locations around the nation. The Bank also has seven
international branches/offices in Singapore, Hong Kong, Shanghai, Colombo,
Dubai, DIFC - Dubai, and Abu Dhabi.
Turn Bank emerged as a prominent private sector bank at the onset of the modern
era, commencing its operations in the year 1994. The establishment of the Bank
took place in 1993 through a collaborative effort among various entities, namely
the Decided Undertaking of Unit Trust of India (SUUTI), formerly known as Unit
Trust of India, the Life Insurance Corporation of India (LIC), the General
Insurance Corporation of India (GIC), the Public Provident Fund Office Ltd., The
New India Assurance Company Ltd., The Oriental Insurance Company Ltd., and
the United India Insurance Company Ltd. The obligation for the shares of Trust of
India was then transferred to SUUTI, an entity established in 2003.
32
Center Point Bank is ranked tenth among all Indian scheduled banks, with a
financial record size of Rs.2,85,628 crores as of March 31, 2012. Center Bank has
shown consistent growth and maintained a high standard of asset quality, achieving
a compounded annual growth rate (CAGR) of 31% in Total Assets, 30% in Total
Deposits, 36% in Total Loans, and 45% in Net Profit for the period of 2007-2012.
The primary operational headquarters of Center Bank is located at Center Point
House in Mumbai. Centerpoint House has been awarded the prestigious 'Platinum'
rating by the US Green Building Council due to its commendable efforts in
reducing petroleum derivative emissions and incorporating sustainable practices
inside its premises.
The topic of discussion pertains to action verbs used in the context of assistants.
The Bank has established ownership over six wholly-owned subsidiaries.
Center Insurances and Arrangements Ltd., now known as Center Capital Ltd., is a
corporate entity operating in the field of secret worth.
Center Point Lawful Director Organizations Ltd. is an entity that specializes in
providing legal regulatory services.
The Centerpoint Asset Chiefs Association Ltd. is a business entity known as Turn
Shared Resource Lawful Overseer Ltd.
Turn U.K. Ltd. is a corporate entity located in the United Kingdom.
Promoters play a crucial role in the marketing industry.

UTI Bank Ltd. has received financial assistance from the prominent and highly
esteemed Financial Institution of the nation, UTI. The establishment of the Bank
occurred in 1993, accompanied by an initial capital of Rs. 115 crore. The capital
infusion included contributions from many entities, namely Rs. 100 crore from
UTI, Rs. 7.5 crore from LIC, and Rs. 1.5 crore each from GIC and its four
subsidiaries.
Center Bank is now regarded as one of the most proactive and valuable financial
institutions in India. Upon careful investigation, it becomes readily apparent that
the institution offers a comprehensive range of financial services, including
33
Corporate Credit, Retail Banking, Business Banking, Capital Markets, Wealth
Management, and International Banking.
The topic of discussion pertains to the concept of capital development.
The Bank has authorized a capital offer of Rs. 500 crores, consisting of
500,000,000 shares with a nominal value of Rs. 10 apiece. As of March 31, 2012,
the Bank's issued, subscribed, and paid-up share capital amounted to Rs. 413.20
crores, consisting of 413,203,952 shares having a nominal value of Rs. 10/- each.
The shares of the Bank are listed on both the Public Stock Exchange and the
Bombay Stock Exchange. The Global Depositary Receipts (GDRs) issued by the
Bank are stored in the archives of the London Stock Exchange (LSE).
The concept of course association refers to the effective organization and use of
resources, materials, or information within a certain system or entity.
As of December 31, 2012, the Bank had a network of 1787 domestic branches,
which includes extension counters, as well as 10,363 automated teller machines
(ATMs) located around the nation. services. This extensive reach allows Turn
Bank to effectively serve a wide scope of clients across various areas and socio-
economic backgrounds. With a strong presence in 1,139 metropolitan regions and
towns, the Bank is able to offer a diverse range of products and services to cater to
the needs of its extensive customer base.
34
Board of Directors
PERSON DESIGNATION
Dr. Sanjiv Misra Chairman
Shikha Sharma Managing Director & CEO
Som Mittal Director
Rohit Bhagat Director

Ireena Vittal Director
K. N. Prithviraj Director
V. R. Kaundinya Director
S. B. Mathur Director
Prasad Menon Director
Rabindranath Bhattacharyya Director
Prof. Samir K Barua Director
A.K. Dasgupta Director
Varadarajan Srinivasan ED, Corporate Banking
Somnath Sengupta ED, Corporate Center
35
The reason or objective of an association or person's activities, frequently
incorporating a particular objective
• The arrangement of client assistance and item improvement custom-made to the

particular requirements of both individual and corporate clients.
Nonstop development is continuously improving while at the same time keeping
up with human characteristics.
• The idea of moderate globalization involves the quest for worldwide principles
and standards.
• The assessment of capability and adequacy corresponding to moral exercises.
• Upgrading buyer dependability by really and proficiently offering predominant
assistance and items.
The subject of conversation relates to the idea of vision and values.

The subject of conversation is the idea of vision in the year 2017.
To make progress as a favored supplier of money-related game plans, it is critical
to focus on client conveyance by means of the double-dealing of skill, enabled
representatives, and key execution of innovation.
Key principles
• Client Centricity: The emphasis on addressing the requirements and inclinations

of clients to improve their fulfillment and steadfastness. • Ethics: The standards
and values that guide moral navigation and conduct, guaranteeing adherence to
cultural standards and principles. • Straightforwardness: The nature of being
immediate, fair, and straightforward in correspondence and activities, keeping
away from vagueness or misdirection. • Participation: The cooperative exertion
and readiness to cooperate towards a shared objective, cultivating collaboration
and common help among people or
Unit: Center Bank Restricted Jeevan Prakash Building Area 17-B Chandigarh-
160017 Phone: 0172-5062917
The enrolled Office is situated at 'Trishul', on the third floor, inverse the
Samartheshwar Asylum, in the Guideline Nursery area of Ellis Platform,
36
Ahmedabad - 380 006. Contact Data: Phone Number: 079 - 2640 9322 Fax
Number: 079 - 2640 9321 Email:
p.oza@axisbank.com/rajendra.swaminarayan@axisbank.com
The site viable is www.axisbank.com.
The corporate office
Turn Bank Restricted, a monetary organization, is situated at the corporate office

situated inside the Bombay Shading Plants Compound on Pandurang Budhkar
Marg in Worli, Mumbai. The contact number for the corporate office is (022)
2425 2525.
Turn Bank offers its types of assistance in four areas:
There are numerous classes of banking clients, including individual clients,

corporate clients, non-occupant Indian (NRI) clients, and need banking clients.
Center Bank gives a scope of administrations custom-made to address the issues

of individual homegrown clients. These administrations incorporate a few record
choices.
2. The demonstration of putting assets into a financial balance.
The subject of the conversation relates to credits.
The subject of the conversation is cards.
The unfamiliar trade market, once in a while alluded to as forex, is a decentralized
worldwide market where monetary standards are exchanged.
6. Ventures 7. Protection
The subject of the conversation relates to the idea of installments.
9. Elective legislative organizations
The records given by Turn Bank to its clients include: The accompanying venture
accounts are accessible for thought: EasyAccess Speculation account, Future Stars
Venture account, Krishi Speculation account, Prime Venture record, and Prime.
Notwithstanding a standard financial balance, there are a few different sorts of
records accessible to clients. These incorporate a crucial ledger, a women's
37
speculation account (generally known as a splendid honor account), a need
banking record, a demat record, a senior occupant's record, a security pay record,
a trust/NGO save subsidizes account, a protection expert record, an inhabitant
new cash (local) RFC(D) record, and an advantages hold supports account. The
idea of monetary equilibrium alludes to the condition of balance in an individual
or association's monetary issues, when pay and costs are really
• The Young Record • An Electronic Hypothesis Record with Three Capabilities
The stores provided by Turn Bank incorporate fixed stores.

Turn Bank gives a scope of reinvestment Fixed Stores, described by exceptionally
cutthroat loan costs. These records might be laid out with a base venture measure
of Rs 10,000. Clients have the choice to make extra installments in addition to Rs
1,000 towards their portion. The span of their store's residency ought to be
something like a half year.
b) Repeating Stories
The Normal Store plan presented by Center Bank is a chance for people to
develop their investment funds by putting aside customary regularly scheduled
payments of a specific sum over a predetermined term.
The central issues of interest
Repeating stores are perceived by repeating month-to-month commitments of
basically Rs at least 1,000, with additions of Rs 500 thereafter.
The accessible choices for a financial backer to browse incorporate 12, 24, 36, 39,
48, 60, 63, 72, 84, 96, 108, and 120-month lengths.
The exchange of records alludes to the most common way of moving a standard
store record starting with one office of the Bank and then onto the next branch.
How much does a proper piece stay unalterable?
The installment for every month's part is supposed to be made no later than the
last workday of that month. In situations when there is a postponement in the
portion of a section, people have the choice to correct the circumstance by making
installments for the defaulted sum, combined with punishment. Presently, the
punishment remains at the Great Loaning Rate (PLR) in addition to an extra 4%
to represent the length of the postponement. In the estimation of punishments, any
small portion of a month will be viewed as identical to an entire month.
38
The aggregate sum that a financial backer is expected to return, including
revenue, is dependent upon the recurrence and span of the regularly scheduled
payments made and the length of the venture.
The expression "Encash 24" alludes to a monetary help that permits people to
change their monetary instruments into cash.
The Encash 24 (Flexi Store) offers the upsides of liquidity frequently connected
with a Speculation account, while likewise giving the possibility of huge income
like that of a customary physical store. This is accomplished by laying out a
formalized store that is connected to your venture account, consequently giving
you the accompanying unprecedented conveniences:
The profits that are viewed as the most sensational demonstrate that the client's
money is presently not in that frame of mind of latency. At the point when the
equilibrium in your financial balance surpasses Rs 25,000, any overabundance
sum in products of Rs 10,000 will be naturally moved to a higher premium
procuring fixed store account. The foundation of fixed or term stores emerged
because of the exchange of monies from investment funds. The monetary
equilibrium will be kept up for the greatest term of 181 days, and the premium
will be determined in light of a basic loan fee.
• The most significant level of liquidity is seen in Fixed Stores since the money
saved in these records might be promptly gotten to by techniques like giving a
check or pulling out assets through an ATM, as verified previously. The gathered
revenue on the advance for your Appropriate Store will be determined in light of
the relevant financing cost for the length that the store was kept with the Bank.
The leftover equilibrium of the Fixed Store will keep on gathering revenue at the
legally binding rate.
39
CHAPTER-IV
DATA ANALYSIS
40
DATA ANALYSIS
This section aims to analyze the effectiveness of financial statement analysis in
the management of Budget reports at Pivot Bank Ltd. Various monetary
methodologies, such as the analysis of changes in proportions, the least squares
method, and comparative statements, have been used for the purpose of analysis.
The fiscal summary encompasses the processes of documenting, organizing, and
summarizing various financial transactions. It is advisable to implement a
periodic survey or report that tracks the progress made by the organization and
assesses the state of the investment in the company, as well as the outcomes
achieved during the accounting period. The production of budget reports,
compensation explanations, and position articulations are outcomes derived from
the accounting process.
Proportion research refers to a systematic process of analyzing and
comprehending financial statements. The device is used as a tool to analyze and
interpret the financial stability of a company. The analysis of a financial summary
using the tool of proportion aids in the effective management of plans.
41
1) Current Ratio
Current ratio may be defined as the relationships between current
assets and current liabilities. It is the most common ratio for measuring
liquidity. It is calculated by dividing current assets by current liabilities.
Current assets are those, the amount of which can be realized within a
period of one year. Current liabilities are those amounts which are
payable within a period of one year. A current ratio of 2:1 is considerable
ideal.
Current Assets
Current Ratio =
Current liabilities
42
TABLE – 4.1 Current Ratio
(in crores)
Year Current Assets Current Current Ratio

liabilities
2017-2018 15343 8446 1.82
2018-2019 18331 19321 0.95
2019-2020 21963 16420 1.33
2020-2021 27705 20821 1.33
2021-2022 36901 28333 1.30
Source : secondary Data
Interpretation
The prevailing percentage during the period of 2017-2018 is 1.82. In the
subsequent academic year of 2018-2019, the maximum value observed was 0.95,
but in the subsequent academic year of 2019-2020, it increased to 1.33. During
the period spanning from 2020 to 2021, the prevailing percentage was recorded as
1.33. However, in the more recent period of 2021 to 2022, the continuing
proportion saw a decrease, reaching a value of 1.30. The optimal value of the
current ratio is 2:1; nevertheless, throughout the period of analysis, the continuing
ratio is lower than the established standard. This illustrates a continuous decline,
indicating the organization's inability to fulfill its continuing obligations.
CHART NO.1
43
70000
60000
50000
40000 Current Ratio

Current liabilities
30000 Current Assets
20000
10000
2) Liquid Ratio:-
The word "liquidity" refers to the capacity of a company to fulfill its short-
term financial commitments promptly as they arise. The phrase "quick assets" or
"liquid assets" refers to current assets that have the ability to be readily turned into
cash without delay. The term "comprises" refers to the inclusion of all existing
assets, excluding stock and prepaid costs. The determination is made by dividing
fast assets by quick liabilities.
Liquid Assets
Liquid Ratio =
Liquid Liabilities
TABLE – 4.2 Liquid Ratio
(in crores)
Year Current Assets Current Current Ratio
liabilities
2017-2018 19427 8446 2.3
2018-2019 12587 19321 0.65
2019-2020 21921 16420 1.33
44
2020-2021 27648 20821 1.33
2021-2022 36823 28333 1.29
Source : Secondary Data
45
Interpretation
The fluid percentage reached its highest value of 1.33 during the period of
2019-2020. In the preceding year, there was a little decline seen from 2017 to
2018, resulting in a value of 1.2.3. In the following academic year, namely 2018-
2019, the value saw a further reduction, reaching a level of 0.65. Moreover, it is
worth noting that in the subsequent academic year of 2020-2021.33, there was a
noticeable decline in the rate, which further decreased to 1.29 in the more recent
period of 2021-2022. During the period of analysis, the value of the fluid ratio
surpasses the optimal value, indicating the organization's efficiency in promptly
fulfilling its immediate requirements. The observed trend in fluid percentage
exhibits both an upward and downward tendency.
CHART NO.2
70000
60000
50000
40000 Current Ratio

Current liabilities
30000 Current Assets
20000
10000
46
3) Proprietary Ratio :
The concept of restrictive percentage pertains to the allocation of an owner's

assets in order to determine the total resources available. The owner's dedication
to the overall value of assets is a source of great satisfaction. This percentage
illustrates the long-term solvency of the firm. The determination is made by
segregating the financial assets of the owner from the overall significant
resources. Proprietor’s Funds
Proprietary Ratio = -------------------------------
Total Tangible Assets
TABLE – 4.3 Proprietary Ratios
Year Proprietary Total Proprietary
Fund Assets Ratio
2017-2018 6027 16483 0.36
2018-2019 7301 19498 0.37
2019-2020 8788 22354 0.39
2020-2021 19774 29344 0.67
2021-2022 12939 39528 0.32
(in crores)
Interpretation
The proprietary percentage exhibited a value of 0.36 during the year 2017-2018,
which then increased to its highest value of 0.41 in the following year, 2018-2019.
During the 2019-2020 period, there was a decrease in the restrictive percentage,
which reached a value of 0.39. In the following academic year, namely 2020-
2021, there was a further reduction seen, with the value falling to 0.67.
Throughout the academic year 2021-2022, it saw a further reduction, reaching a
value of 0.32.
CHART NO.3
47
60000
50000
40000
Proprietary Ratio
30000 Total Assets
Proprietary Fund
20000
10000
4) Net Profit Ratio
Net Profit Ratio establishes a relationship between net profit (after taxes)
and sales. It is determined by dividing the net income after tax to the net sales for
the period and measures the profit per rupees of sales.
Net Profit
Net Profit Ratio = ------------------------------- x 100
Sales
48
TABLE- 4.4 Net Profit Ratio
(in crores)
Year Net Profit Sales Net Profit
Ratio
2017-2018 953 19336 4.92
2018-2019 1879 16,525 11.37
2019-2020 2417 20739 11.65
2020-2021 2859 21601 13.24
2021-2022 3158 28033 11.26
Interpretation
The analysis of the table reveals that the net benefit has shown variability during
the duration of the evaluation period. From 2017 to 2018, the net benefit
percentage was recorded as 4.92. During the academic year 2018-2019, the
expansion reached a value of 11.37. During the academic year 2019-2020, there
was an extra expansion of 11.65. Throughout the period spanning 2020-2021,
there was a marginal increase seen, resulting in a value of 13.24. In the academic
year 2021-2022, the net benefit percentage was recorded at 11.26.
CHART NO.4
49
35000
30000
25000
20000 Net Profit Ratio

Sales
15000 Net Profit
10000
5000
5) Stock Turnover Ratio:
This ratio Indicates whether investment in inventory is efficiently used or
not. It explains whether investment in inventories in within proper limits or not. It
also measures the effectiveness of the firm’s sales efforts. The ratio is calculated
as follows.
Cost of goods sold
Stock Turnover = -------------------------------
Average Stock
Cost of goods sold = Sales- Gross Profit
Average stock = Opening stock + Closing stock
--------------------------------------
TABLE – 4.5 STOCK TURNOVER RATIO
50
(in crores)
Year Cost of goods Average Stock
sold Stock Turnover Ratio
2017-2018 8673 2920 2.97
2018-2019 20902 3653 5.72
2019-2020 16960 4971 3.41
2020-2021 18936 7187 2.67
2021-2022 23173 9350 2.47
Interpretation
The analysis of the data reveals that the stock turnover ratio has shown
fluctuations during the period under examination. During the time period
spanning from 2017 to 2018, the value in question was recorded as 2.97.
Subsequently, in the next year, namely 2018 to 2019, there was an observable
increase in this value, reaching a level of around 5.72. During the time period
spanning from 2019 to 2020, the value in question was recorded as 3.41.
Subsequently, in the next year, 2020 to 2021, this value decreased to 2.38.
However, in the subsequent year, 2021 to 2022, the value saw an increase and
reached 2.47.
CHART NO.5
51
35000
30000
25000
20000 Stock Turnover Ratio

Average Stock
15000 Cost of goods sold
10000
5000
6) Average debt collection period
The average number of days that lapsed between the receipt of the invoice
by customers and the actual payment of the invoice . When measured against the
credit terms obtained from suppliers, average the account period shows the
length of time during which the firm is financing the account receivable either
with its own funds or borrowed funds. The radio may be calculated as follows:
Debtors T/R
Average debt collection period = -------------------------------
Net Credit sales
52
TABLE - 4.6 Debt Collection Period
(in crores)
Year Debtors Credit Sales Debt Collection
Period
2017-2018 5972 19336 219 days
2018-2019 7189 16525 200 days
2019-2020 9695 20739 208 days
2020-2021 20975 21601 204 days
2021-2022 17976 28033 217 days
Interpretation
The duration of the debt collection phase in the fiscal year 2015-2016
amounted to 219 days. In the following academic year of 2016-2017, the number
of days saw a further decline, reaching a total of 200 days. During the academic
year 2017-2018, the total number of days was 208. During the academic year
2020-2021, the duration spanned a total of 204 days. Between the temporal span
of 2021 and 2022, the duration included a total of 217 days. Based on the
aforementioned analysis, it can be inferred that the accounts receivable turnover
time exhibits a fluctuating trend, indicating a prompt recovery of funds from
borrowers. This trend indirectly suggests that the management is very effective in
expeditiously collecting outstanding debts.
53
CHART NO.6
50000
45000
40000
35000
30000
25000 Credit Sales
20000 Debtors
15000
10000
5000
0
54
7) Creditors turnover ratio:
It indicates the number of times on the average that the creditors turnover
each year. Creditors turnover ratio indicates the number of items the accounts
payable rotate in a year. It signifies credit period enjoyed by the firm in paying its
creditors. Account payable include traded creditors and bills payable.
. Credit Purchases
Creditors Turnover Ratio = -------------------------------
Average account payable
TABLE – 4.7 Creditor Turnover Ratio
(in crores)
Year Credit Purchase Average Creditor
Account Turnover ratio
payable
2017-2018 4892 2190 2.32
2018-2019 6866 284 24.18
2019-2020 19202 3538 5.43
2020-2021 20821 4424 4.71
2021-2022 19620 5852 3.35
The creditor Turnover ratio during the year 2017-2018 was 2.32. In the
year 2017-2018 it was increased to 24.19. In the year 2018-2019 creditors
turnover ratio slightly reduced to 5.43. In the year 2017-2018 it was reduced to
4.71. During the year 2021-2022 it was increased to 3.35.
From the above it in inferred that the creditors turnover ratio shows an
upward trend which indicates that the company is highly efficient in making.
Speedy settlements of debts to its creditors.
55
CHART NO.7
30000
25000
20000
Creditor Turnover ratio
15000 Average Account payable
Credit Purchase
10000
5000
The radio gives the average credit period enjoyed by the firm from its creditors. It
can be as follows.
56
8) Fixed assets turnover Ratio:
The ratio indicates that extent to which the investments in Fixed assets
contributes towards sales. If compared with a previous year, it indicates whether
the investment in Fixed assets has been judicious or not. The ratio is calculate as
follows.
Sales
Fixed assets turnover ratio = -------------------------------
Fixed assets
4.8 Fixed asset Turnover ratio
(in crores)
Sales Fixed asset Fixed asset
Year Turnover
2017-2018 19336 2040 9.48
2018-2019 16525 2067 7.99
2019-2020 20739 1291 16.06
2020-2021 21601 1839 11.8
2021-2022 28033 2627 10.7
Interpretation
The fixed asset turnover ratio during the year 2017-2018 was 9.48. It is
found that the fixed asset turnover ration has been fluctuating during the study
period. In the year 2017-2018 it was 7.99. In the year 2018-2019 it was 16.01.
During the year 2018-2019 the fixed asset turnover ratio was 11.8. This, last year
2021-2022 it was decreased to 10.67.
57
CHART NO.8
35000
30000
25000
20000 Fixed asset Turnover

Fixed asset
15000 Sales
10000
5000
58
9) Capital Turnover Radio:
Managerial efficiency is also calculated by establishing the relationship
between cost of sales or sales with the amount of capital invested in the business.
Capital turnover Ratio is calculated with the help of the following formula.
Sales
Capital turnover ratio = --------------------------------------
Net worth (Or) Proprietor’s fund
TABLE – 4.9 Capital Turnover ratio (in crores)
Year Net worth (or) Sales Capital
Proprietor’s fund Turnover ratio
2017-2018 6027 19336 3.20
2018-2019 7302 16525 2.26
2019-2020 8789 20739 2.35
2020-2021 19775 21601 1.09
2021-2022 12939 28033 2.17
Sources : Secondary Data
Interpretation
The capital turnover ratio for the fiscal year 2017-2018 was determined to
be 3.20 based on the information provided in the aforementioned table. During the
academic year 2018-2019, the value was recorded as 2.26. However, in the
subsequent academic year of 2019-2020, the value increased to 2.35. During the
period of 2020-2021, there was a little reduction seen, resulting in a value of 1.08.
In the aforementioned period, namely in the academic year 2021-2022, there was
a notable expansion that resulted in an increase of 2.17.
59
CHART NO.9
45000
40000
35000
30000
Capital Turnover ratio
25000 Sales
Net worth (or) Proprietor’s
20000 fund
15000
10000
5000
10) Return on total assets:
Profitability can be measured in terms of relationship between net profit
and total assets. It measures the profitability of investment. The overall
profitability can be known by applying this ratio.
Net Profit
Return on total Assets = -------------------------- X100
Total assets
60
TABLE – 4.10 Return on Total assets
Year Net Profit Total asset Return on Total
assets
2017-2018 1782 16482 10.8
2018-2019 2564 19497 13.15
2019-2020 3736 22354 16.71
2020-2021 4430 29344 15.1
2021-2022 4849 39528 12.26
Interpretation
Based on the data shown in the table above, it can be seen that the
profitability of all available resources has exhibited fluctuations during the
duration of the study period. During the academic year 2017-2018, the value was
recorded as 10.81. During the period of 2018-2019, there was an expansion that
resulted in an increase of 13.15. During the period of 2019-2020, there was an
increase in the expansion rate to 16.71. However, in the subsequent year of 2020-
2021, the expansion rate decreased to 15.09. In the academic year 2021-2022,
there was a little reduction seen, resulting in a value of 12.26.
61
CHART NO.10
45000
40000
35000
30000
25000 Return on Total assets

Total asset
20000 Net Profit
15000
10000
5000
11) Operating Ratio
Operating ratio is an indicative of the proportion that the cost of sales
bears to sales. ‘Cost of sales’ includes direct cost of goods sold as well as other
operating expenses. It is an important ratio that is used to discuss the general
profitability of the concern. It is calculated by dividing the total operating cost by
net sales.
Cost of goods sold + Net operating expenses
Operating ratio = ----------------------------------------------------- X100
Sales
Cost of goods sold = sales = gross profit.
62
TABLE – 4.11
TABLE – 4.16 Operating ratio
(in crores)
Year Cost of goods Sales Operating ratio
sold + operating
expenses
2017-2018 8673 19336 44.85
2018-2019 20902 16525 126.5
2019-2020 16960 20739 81.8
2020-2021 18936 21601 87.7
2021-2022 23173 28033 82.5
Interpretation
The above table obviously uncovers that the Working proportion for the
year 2017-2018 was 44.85. Yet, in the year 2018-2019 it was marginally
diminished to 126.48 and in the year 2019-2020 it was additionally decreased to
81.77. In the year 2020-2021, It was 87.66. During the year last year 2021-2022,
it was expanded to 82.5.
63
CHART NO.11
60000
50000
40000
30000
20000
10000
12) Assets Turnover Ratio
This ratio is also called as Investments Turnover Ratio”. It expresses the
relationship between cost of goods sold / net sales and assets/ investments of a
firm. The figure of net sales can be used where information regarding cost of
goods sold is not available. There are many variants of this ratio accordingly as
there are differences in the concept of assets employed.
sales
Assets Turnover Ratio = -------------------------------
Total assets
64
TABLE – 4.12 Asset turnover ratio
(in crores)
Year Fixed Current Total Sales Assets
assets assets assets Turnover
ratio
2017-2018 2039 15343 16481 19336 1.2
2018-2019 2066 18331 19496 16525 0.84
2019-2020 1291 21963 22353 20739 0.92
2020-2021 1839 27705 29343 21601 0.73
2021-2022 2627 36901 39528 28033 0.70
Interpretation
Based on the data shown in the table, it can be seen that the Resource turnover
ratio for the fiscal year 2017-2018 was 1.17. In the time period spanning from
2018 to 2019, the value had a reduction, reaching a level of 10.84. During the
academic year 2019-2020, there was a further reduction to 0.92. During the year
2020-2021, there was a marginal increase seen, amounting to 0.73. During the
academic year 2021-2022, there was a little increase seen, reaching a value of
0.70.
65
CHART NO.12
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
Fixed assets Current assets Total assets Sales Assets Turnover ratio
15) Gross Profit Ratio:
Gross Profit ratio measures the relationship of gross profit to net sales and
is usually represented as a percentage. This ratio plays an important role in two
management areas. In the area of financial management, the ratio serves as a
valuable indicator of the firm’s ability to utilize effectively outside sources of
fund. Secondly, this ratio also serves as important tool in shipping the pricing
policy of the firm. This ratio is calculated by dividing gross profit by net sales.
Gross Profit
Gross Profit Ratio = -------------------------- X 100
Net Sales
66
Table – 4.15 Gross Profit ratio
(in crores)
Year Gross profit Sales Gross Profit
Ratio
2017-2018 1863 19336 9.63
2018-2019 2623 16525 15.9
2019-2020 3779 20739 18.22
2020-2021 4465 21601 20.8
2021-2022 4880 28033 17.40
Source : Secondary Data : The above table shaows that the Gross profit Ratio
during the year 2017-2018 was 9.63 In the year 2018-2019 it was increased to
15.87. In the following year 2019-2020 increased to 18.22. In the year 2020-2021
there was slight increases to 20.8 . In this last year was 2021-2022 the gross
profit ratio was 17.4
CHART NO.15
35000
30000
25000
20000
15000
10000
5000
0
2015-2016 2016-2017 2017-2018 2018-2019 2019-2020
67
TABLE – 4.16 Comparative Statement for the year
2017-2018 to 2018-2019
(in crores)
Particulars 2017-2018 2018-2019 Absolute % of
change change
Assets: 1.32
Fixed Asset 2040 2067 27
Current asset 15343 18331 2988 19.47
Total 17383 20398 3015 17.34
Liabilities : 23.83
Current 7120 8817 1697
Liabilities
Others 1525 1712 187 12.26
Total 8645 10529 1884 21.79
Interpretation
From this table, it is found that the comparative statement for the year has
been fluctuating during the study period. In the year 2017-2018 to 2018-2019
having fixed assets was 1..32& current asset was increased to 19.47 and in the
year 2017-2018 to 2018-2019 current liabilities increased 23.83and other
liabilities it was 12.26
68
CHART NO.16
45000
40000
35000
30000
25000
20000
15000
10000
5000
0
ts: t et l : rs l
se se ss ta es es he
ta
A s As t a To li iti biliti O t To
ed en b
Lia
Fix rr Lia t
Cu en
u rr
C
69
TABLE – 4.17
Comparative Statement for the year
2018-2019 to 2019-2020
(in crores)
change change
Assets: 2067 1291 776 37.54
Fixed Asset
Current asset 1833 21963 20130 1098.1
Total 3900 23254 19354 496.25
Liabilities : 8817 20898 12081 137.01
Current
Liabilities
Others 1712 2522 810 47.31
Total 10529 23420 12891 122.43
Interpretation
From this, table was comparative statement for the year has been fluctuating
during the study period. In the year 2019-2020 Fixed assets was increased by
37.54 . Current assets was 1098.19. and the current liabilities was 137.07
70
CHART NO.17
50000
45000
40000
35000
30000
25000
20000
15000
10000
5000
0
s: t t l : rs l
et se se ta es es he
ta
As
s As t as To iliti
biliti O t To
ed re
n b
Lia
Fix r Lia t
Cu en
rr
Cu
71
TABLE – 4.18
Comparative Statement for the year
2019-2020 to 2020-2021
(in crores)
change change
Assets: 1291 1839 548 42.44
Fixed Asset
Current asset 21963 27705 5742 26.14
Total 23254 29544 6290 27.04
Liabilities : 20898 18576 2322 11.11
Current Liabilities
Others 2522 3244 722 28.62
Total 23420 21820 1600 6.83
Interpretation
In the year comparative statement from the 2019-2020 to 2020-2021. The fixed
assets was increased by 42.44 while the Current assets was decreased by
26.14and current liabilities by 11.13.
72
CHART NO.18
60000
50000
40000
30000
20000
10000
0
s: t t l : rs l
ta
As
s As t as To iliti
biliti O t To
ed re
n b
Lia
Fix r Lia t
Cu en
rr
Cu
73
TABLE – 4.19 Comparative Statement for the year
2020-2021 to 2021-2022
change change
Assets: 1839 2627 788 42.84
Fixed Asset
Current asset 27705 36901 9196 33.19
Total 29544 39528 9984 33.79
Liabilities : 18576 23357 4781 25.73
Current
Liabilities
Others 3244 4976 1732 53.39
Total 21820 28333 6513 29.84
In the year comparative statement from the 2020-2021 to 2021-2022. The
above table clearly reveals that the was tremendous increase in the fixed asset to
42.84. In the same year current asset was decreased by 33.20 and the current
liabilities was by 25.73.
74
CHART NO.19
80000
70000
60000
50000
40000
30000
20000
10000
0
s: t t l : rs l
ta
As
s As t as To iliti
biliti O t To
ed re
n b
Lia
Fix r Lia t
Cu en
rr
Cu
75
CHAPTR-V
FINDINGS
SUGGESTIONS
CONCLUSION
76
FINDINGS
The present ratio exhibits a notable trend indicating the organization's inability to
meet its current obligations, which also signifies a less favorable liquidity
situation for the company. Over the five years, the observed ratio consistently
falls below the value of 2. The phrase "banks term over proportion" has a vertical
pattern and serves as an indicator of improved credit management.
Throughout the five years, the fluid percentage consistently exceeds the optimal
proportion of 1. Typical budget summaries indicate that the corporation allocates
fifty percent of the total current resources toward borrowers.
The company's accounts receivable collection term exceeds 200 days, indicating a
gradual increase in the duration of the collection period. The text demonstrates the
use of a liberal duty assortment technique by enterprises.
The fixed resources turnover rate for the fiscal year 2021-2022 was 20%.
The capital turnover ratio for the fiscal year 2021-2022 was recorded at 2.18.
The return on total resources had a decline from 17.18 in the fiscal year 2020-
2021 to 12.26 in the fiscal year 2021-2022.
The operating percentage has seen an increase from 79.1 in the fiscal year 2017-
2018 to 82.5 in the fiscal year 2021-2022.
The asset turnover ratio for the fiscal year 2021-2022 was recorded at 1.4.
The gross benefit percentage has seen a decline from 21% in the fiscal year 2020-
2021 to 19% in the fiscal year 2021-2022.
Sales demonstrate an upward trend, with consistent growth seen year.
77
SUGGESTIONS
The organization may consider exploring opportunities to grow various

sources of cash inflows and reduce existing financial obligations to
effectively manage working capital requirements.
The organization is projected to maintain a net benefit of around 98% in
the next fiscal years, as shown in the 2018-18 period.
The organization is required to publish new collaborative initiatives and
projects.
To fulfill the immediate requirements, the organization must secure both
short-term and long-term loans.
To attract new customers, the company must adapt new procedures and
innovative technologies.
78
CONCLUSION
Although an organization may use its own assets, it is important for the business
to enhance its liquidity position and debtors' collection time. The use of suitable
management practices for the effective allocation of an organization's existing
assets and immediate financial obligations.
The external responsibilities of the corporation gradually decreased. This

phenomenon may be attributed to the process of reimbursing a portion of
academic credits within a given term. Another reason for the decrease in external
obligations is attributed to the increase in potential future use and surplus.
In the year 425.67 Crs, there is evidence of potential growth within the
organization's market. From 2018 to 2022, Pivot BANK LTD has implemented a
research program and pursued modernization and innovation initiatives. These
extension activities were funded only from surplus assets, without resorting to
external debts. This strategic approach aligns with Hub BANK LTD's long-term
financial plan.
79
BIBLIOGRAPHY
1. Khan, M Y and P K Jain, Financial Management, Tata

McGraw-Hill Publishing Co., New Delhi, 2007.
2. I M Pandey, Essentials of Financial Management, Vikas

Publishing House Pvt Ltd, New Delhi, 1995.
3. Ramesh, S and A Gupta, Venture Capital and the Indian

Financial Sector, Oxford university press, New Delhi, 1995.
www.googlefinance.com
www.axiscom
www.workingcapitalmanagement.com
www.bank.com
www.autoindia.com
80

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CHAPTER-I

of a firm. In other words, a financial summary examination teaches you about

record. These percentages include the percentages of resource utilization, benefits,

influence, liquidity, and value. Additionally, analyzing financial reports is a method of

Gains from Budget Report Investigation

The following is a list of the different advantages of investigating budget reports:

show over a certain period of time.

comprehending financial reports. Financial analysis is "the method involved with

decision-makers value the analysis of financial summaries.

investigation of the structure's current liquidity position to a thorough assessment of the

firm's strengths and weaknesses in various areas. It is helpful in gauging corporate

loss account, as well as an auxiliary articulation, the Income proclamation, to respond to

Summary of the budget investigation

Investigation refers to the process of fundamentally analyzing the financial information in

examination's objectives are characterized as productivity and financial standing.

Before making recommendations on the financial health of the company, monetary

experts do several types of investigations on the budget summaries.

• Essential for illuminating Hub Bank Ltd.'s historical context

• The fiscal reports' relevance and importance.

people and for various goals.

The AFS's systems are recorded beneath, regardless:

Spending plan reports that are tantamount.

Financial plan reports of standard size.

b) Dissecting pattern rates.

d) A clarification of financial position changes.

e) Cost-volume-benefit connections, f) Proportion investigation, in addition to other

suspicion, which is significant. This exploration is consequently centered exclusively

around this (rate) evaluation.

conditions profitability long term solving and operational efficiency.

THE FOLLOWING ARE MAIN OBJECTIVES OF THE STUDY.

 To determine the financial statements and weakness of the firm.

 To determine the short –term solving of the firm

 To diagnose the information contained to financial statements so as to judge the

profitability and fondness of the firm.

 To establish relationship between various figures or the income statement and

with economy in procedure.

MEANING OF RESEARCH DESIGN

of a research study constitute a research design. A research design is the arrangement of

Data we collected based on two sources.

Data we collected based on two sources.

Reports, browsing Internet, through magazines.

 Articles are collected from official website of AXIS BANK LTD

 It is only a study of interim reports.

 Financial analysis is based upon only monetary information and non

 Different people may interpret the same analysis in different ways.

 It does not consider the changes in prices level.

 Changes in accounting procedure by firm may often make financial

FINANCIAL STATEMENT ANALYSIS

The term "monetary investigation," commonly employed to denote the analysis

The objective of the monetary evaluation is to evaluate the financial

An Analysis of Patterns in Asset Reports

The concept of profitability may be understood in terms of proportions, where

Types of Financial Investigations Financial investigations include a range of

Based on the sources used and in consideration of routine procedures

Regarding the substitution of materials utilized: - The available evidence indicates

1. External inquiry refers to an investigative process conducted by individuals

1.TITLE : Financial statement analysis and beta and size effect

Cash Flows Preparation

Author: Mark E. Haskins

Author: Sukamal Datta

The author of the research "Working Capital Management through Financial

The depiction of corporate activities