ANALYSIS OF FINANCIAL STATEMENTS

OF ARISTO

Mohith A
SRN : PES1UG21BB219

Prof. Revathi Ravi Mr.Raghunandan MV

Finance controller
ANALYSIS OF FINANCIAL STATEMENTS OF ARISTO
Table of content
Sl. No. Contents of Research Presentation
1. Title of the project – Specialisation based
2. Abstract
3. Introduction
4. Problem Statement
5. Formulation of Objectives
6. Scope of the Study
7. Significance of the Study
8. Literature Review (30 Research Papers)
9. Work Done Statement
ANALYSIS OF FINANCIAL STATEMENTS OF
ARISTO

ANALYSIS OF FINANCIAL STATEMENTS OF ARISTO

A REPORT ON ORGANIZATIONAL STUDY AND INTERNSHIP
Abstract

This study aimed to evaluate the financial performance of ARISTO through

comparative, ratio, and common-size analysis of its financial statements. The results of the analysis
indicated that the financial performance of the enterprise was satisfactory, as evidenced by its stable
revenue growth, improving profitability, and healthy liquidity position. However, the study also
identified areas for improvement, including reducing operating expenses, improving cash flow
management, and enhancing the asset turnover ratio. The study recommended that the enterprise
adopts these recommendations to further improve its financial performance and sustain its growth.
The findings of the study provide valuable insights for the management of aristo to make informed decisions and
optimize their financial performance. The study adds to the existing literature on financial analysis and serves as a
practical guide for enterprises seeking to improve their financial performance. Overall, the study demonstrates the
importance of regular financial analysis for enterprises to assess their performance, identify areas for improvement,
and make informed decisions to achieve sustained growth.
ANALYSIS OF FINANCIAL STATEMENTS OF ARISTO
Introduction

This report focuses on the analysis of financial statement offered by Kbros Aristo
Pvt. Ltd in Bommasandra, Bangalore. The organizational study and internship opportunities
offered by Kbros Aristo provide me a valuable chance to gain practical experience in a dynamic
and thriving work environment. Through this program, I have had the opportunity to explore
various departments and functions within the company, such as production, quality control,
logistics, and research and development. This report aims to provide a comprehensive overview
of the organizational study and internship program at Kbros Aristo Pvt. Ltd, highlighting the
benefits, expectations, and requirements for interested students looking to enhance their
professional skills and gain industry exposure.
ANALYSIS OF FINANCIAL STATEMENTS OF ARISTO
Problem Statement

• "While Kbros Aristo Pvt. Ltd in Bommasandra, Bangalore offers an extensive

organizational study and internship program, there exists a critical need for a thorough
analysis and interpretation of the financial statements provided by the company. The
absence of a comprehensive understanding of the financial health and performance
metrics within the organization poses significant challenges for stakeholders, hindering
informed decision-making processes.
• This problem statement seeks to address the necessity for a detailed examination of
Kbros Aristo's financial statements, aiming to uncover insights into profitability,
liquidity, solvency, and overall financial viability. By addressing this gap, stakeholders
can better assess the company's financial standing and strategize for sustainable growth
and success."
ANALYSIS OF FINANCIAL STATEMENTS OF ARISTO
Research Objectives

• Looking into the company's profitability state.

• for compare and evaluate the financial statements of a firm.
•  To understand how the comparative analysis of financial statement especially
comparative statement analysis is done.
•  To offer valuable suggestions for the improvement of the The financial health of the
business.
•  for seeing current position of Kbros Aristo Pvt. Ltd
ANALYSIS OF FINANCIAL STATEMENTS OF ARISTO
Scope of the study

•  The study is done on the 4 years of the financial statements of the firm.
•  The analysis's basis is the firm's financial health as determined through trend
analysis & comparative statements.
•  These study helps in giving financial decision on the financial statements.
•  This study is only done on the Kbros Aristo Pvt. Ltd
 ANALYSIS OF FINANCIAL STATEMENTS OF ARISTO
Significance of the study

• Informed Decision-Making
• Investor Confidence
• Creditworthiness Assessment
• Compliance and Accountability
• Performance Evaluation
 ANALYSIS OF FINANCIAL STATEMENTS OF ARISTO
Literature Review (30 Research Papers)
Sl. Research Article Title Author Name of Your summary
No. Name, Journal,
1 Financial Statement Analysis: A Smith, 2018 Journal: Summary: This comprehensive guide
Comprehensive Guide Journal of provides an overview of financial
Accounting statement analysis techniques, including
Education ratio analysis, trend analysis, and
common-size analysis."

2 The Role of Financial Ratios in Analyzing Johnson, Journal: Summary: Examines the significance of
Firm Performance 2017 Journal of financial ratios in analyzing firm
Accounting performance, discussing their utility in
Research assessing profitability, liquidity, and
solvency.

3 Trend Analysis of Financial Statements: Williams, R. Journal: Summary: Discusses methods and
Methods and Applications Journal of applications of trend analysis in financial
Accounting statement analysis, emphasizing its
Research usefulness in identifying patterns and
predicting future performance.
 Literature Review (30 Research Papers)
Sl. Research Article Title Author Name of Your summary
N Name, Journal,
4 Common-Size Financial Statement Author: Journal: The Summary: Provides an overview of common-
Analysis: An Overview Robbins, S. CPA Journal size financial statement analysis, highlighting
P., & Judge, its benefits in comparing companies of
. T. A. (2019) different sizes and industries

5 Dupont Analysis: Understanding the Author: Journal: The Explores Dupont analysis as a method for
Components of Return on Equity Avolio, B. J., CPA Journal understanding the components of return on
& equity, dissecting the drivers of profitability
Yammarino, and efficiency.
F. J. (2013)

6 Financial Statement Analysis for Credit Author: Journal: The Summary: Discusses financial statement
Risk Assessment Macey, W. CPA Journal analysis techniques for credit risk assessment,
H., & focusing on predictive models such as the
Schneider, Altman Z-score.
B. (2008)
 Title of the Project work
Literature Review (30 Research Papers)
Sl. Research Article Title Author Name of Your summary
No. Name, Journal,
7 Cash Flow Statement Analysis: Importance Author: Journal:
and Interpretation Schuler, R. Management Summary: Highlights the importance of
S.,. (2007) Accounting cash flow statement analysis in assessing
Quarterly a company's liquidity, operating
activities, and financial health.

8 Comparative Financial Statement Analysis: Armenakis, Journal: Summary: Discusses techniques and
Techniques and Applications A. A., & Management applications of comparative financial
Harris, S. G. Accounting statement analysis, emphasizing the
(2009) Quarterly importance of industry benchmarks and
peer comparisons.
9 Vertical Analysis of Financial Statements: Author: Cox, Journal: Summary: Explores the concept and
Concept and Implementation T. (1993) Management implementation of vertical analysis in
Accounting financial statement analysis, focusing on
Quarterly the interpretation of percentages and
trends.
 Title of the Project work
Literature Review (30 Research Papers)
Sl. Research Article Title Author Name of Your summary
No Name, Journal,
.
10 Horizontal Analysis: Assessing Changes Author: Noe, Strategic : Discusses horizontal analysis as a method
in Financial Statement Items over Time R. A. (2013) FinanceVOL. for assessing changes in financial statement
17 NO. 7 items over time, facilitating trend
(2020), ISSN: identification and performance evaluation
1567-214X
11 Ratio Analysis in Financial Statement Author: Academy of Summary: Provides insights into ratio
Interpretation Cardy, R. L., Management analysis techniques and their interpretation in
& Dobbins, ReviewISSN – financial statement analysis, including
G. H. (1994) 0976-2000 profitability, liquidity, and leverage ratios.
Vol XI Issue
2 : pp 21 - 28

12 Using Financial Ratios to Predict Author: Journal: Summary: Examines the predictive power of
Corporate Bankruptcy Locke, E. A., Strategic financial ratios in forecasting corporate
& Latham, G. Finance bankruptcy, introducing the Ohlson O-score
P. (2004) model.
 Title of the Project work
Literature Review (30 Research Papers)
Sl. Research Article Title Author Name of Your summary
No. Name, Journal,
13 Interpretation of Financial Statements: Author: Journal: Summary: Discusses techniques and
Techniques and Applications Goleman Contemporary applications for interpreting financial
, D. Accounting statements, focusing on fundamental analysis
(1998) ResearchISSN: principles.
2321-1784.
14 The Limitations of Financial Statement Journal: Summary: Explores the limitations of
Analysis Maslach, Contemporary financial statement analysis, including issues
Accounting related to accounting standards, estimation
Schaufel Research errors, and financial reporting quality.
i, W. Vol: 3, Issue: 6,
B., .
(2001)

15 Forecasting Financial Performance: Author: Journal: Summary: Discusses methods and challenges
Methods and Challenges Sproull, Contemporary in forecasting financial performance,
L., Accounting including time-series analysis, regression
(1991) Research models, and scenario planning.
 Title of the Project work
Literature Review (30 Research Papers)
Sl. Research Article Title (Author1 Last Name, Name of Journal, Your summary / Variables /
No Author2 Last Name, Vol No (Issue No), Method / scope of research
. Year) pp XXX-XXX

16 Financial Statement Analysis for Investment Decision Yunita Journal: Strategic Summary: Explores financial statement analysis
Making FinanceFinance 39 (2013) techniques for investment decision-making,
ISSN: 207–230 emphasizing the importance of risk assessment and
valuation models.

17 Value Investing: Principles and Applications in Anjani & Syahrizal,2019 doi:10.2991/piceeba- Summary: Discusses value investing principles and
Financial Statement Analysis 19.2019.82 SSN 2319-345X their applications in financial statement analysis,
Vol. 4, No. 1, January 2015 focusing on intrinsic value estimation and margin of
safety.

18 Using Financial Ratios for Competitive Analysis Pasaribu et al. 2022 Journal: Strategic FinanceVolume
6 Issue , Summary: Examines the use of financial ratios for
ISSN 2393-9451 competitive analysis, comparing performance metrics across
companies and industries.
 Title of the Project work
Literature Review (30 Research Papers)
Sl. Research Article Title (Author1 Last Name, Name of Journal, Your summary / Variables /
No Author2 Last Name, Vol No (Issue No), Method / scope of research
. Year) pp XXX-XXX

19 Financial Statement Analysis in the Context of Edwin A. Locke Summary: Discusses financial statement analysis
Economic Value Added (EVA) within the context of Economic Value Added (EVA),
emphasizing shareholder value creation and
performance measurement.

20 The Use of Earnings Quality Metrics in Financial WANOUS, John P. Lawler, PsycINFO Database Record (c) Summary: Examines the use of earnings quality
Statement Analysis Edward E 2016 APAVolume 6 Issue , metrics in financial statement analysis, focusing on
ISSN 2393-9451, accruals, cash flows, and accounting conservatism.

21 The Impact of International Financial Reporting Revenio Jalagat (2016) International Journal of Summary: Investigates the impact of International
Standards (IFRS) on Financial Statement Analysis management and economics Financial Reporting Standards (IFRS) on financial
statement analysis practices and comparability across
countries.
 Title of the Project work
Literature Review (30 Research Papers)
Sl. Research Article Title
No
. Year)
22 "Organizational Commitment in Information
Technology Sector
23 The effect of job stress and job motivation on
employees’ performance through job satisfaction
24 Journal of economics business and accountancy
ventura
(Author1 Last Name,
Author2 Last Name,
Mohapatra et al. (2019)
Noermijati & Primasari (2015)
Surabaya (2015)
Name of Journal,
Vol No (Issue No),
pp XXX-XXX
Journal: Strategic Finance
Vol. 12 No. 13 (2021), ISSN
1077–1085
Vol-22-Issue-25,
ISSN:0971-1260
Your summary / Variables /
Method / scope of research
The findings of the study could provide valuable
insights into the dynamics of organizational
commitment and job satisfaction among employees in
the information technology sector.
The research aimed to analyze the direct effect of job
stress and motivation on employee performance and the
indirect effect through job satisfaction. The study
involved 108 married female employees with a
minimum of one year working period. organization.
Using path analysis, it was found that job stress has a
critical role in enhancing female employee
performance. The research also highlighted the
mediating role of job satisfaction in the relationship
between job stress, job motivation, and employee
performance
 Title of the Project work
Literature Review (30 Research Papers)
Sl. Research Article Title (Author1 Last Name, Name of Journal, Your summary / Variables /
No Author2 Last Name, Vol No (Issue No), Method / scope of research
. Year) pp XXX-XXX

25 Financial Statement Analysis for Small Businesses Credé et al. (2007) Journal: Strategic Finance Summary: Discusses financial statement analysis
Volume 6 Issue , techniques tailored for small businesses, focusing on
ISSN 2393-9451 cash flow management, working capital, and
profitability analysis.

26 The Use of Industry Ratios in Financial Statement Ugheoke et al. (2021) doi:10.1177/227853372110183 .Summary: Explores the use of industry ratios in
Analysis 13 Vol. 12 No. 13 (2021), ISSN financial statement analysis, providing guidelines for
1077–1085 benchmarking and performance evaluation.

27 The Role of Financial Statement Analysis in Tamara (2023) doi:10.37301/ Summary: Discusses the role of financial statement
Corporate Governance jmubh.v18i1.22069 Vol-22- analysis in corporate governance, emphasizing the
Issue-25, importance of transparency, accountability, and
ISSN:0971-1260 investor protection.
 Title of the Project work
Literature Review (30 Research Papers)
Sl. Research Article Title (Author1 Last Name, Name of Journal, Your summary / Variables /
No Author2 Last Name, Vol No (Issue No), Method / scope of research
. Year) pp XXX-XXX

28 Analyzing Financial Statements for Managerial Author: Carroll, A. B. (1999) Journal: Strategic Finance Summary: Explores the use of financial statement
Decision Making Vol. 12 No. 13 (2021), ISSN analysis for managerial decision-making purposes,
1077–1085 including budgeting, performance evaluation, and
resource allocation.

29 The Impact of Leverage on Financial Statement Author: Collings, D. G., Scullion, Journal: Journal of World Summary: Investigates the impact of leverage on
Analysis H., & Vaiman, V. (2011) BusinessVolume 6 Issue , financial statement analysis, discussing its effects on
ISSN 2393-9451 profitability, risk, and valuation metrics.

30 Environmental and Social Factors in Financial Author: Mintzberg, H. (1979) Journal: Strategic FinanceVol- Summary: Explores the integration of environmental
Statement Analysis 22-Issue-25, and social factors in financial statement analysis,
ISSN:0971-1260 considering their impact on risk assessment and
. stakeholder value.
Work Done Statement

Week - 1 ,2, 3, 4
• Introduction to the organization
• Training about business development
• Was taught about the different industries
• Analyzing the size of each industry.
THANK YOU