A STUDY ON FINANCIAL PERFORMANCE OF DALMIA CEMENT LIMITED

Management should be particularly interested in knowing financial strengths of the firm to make their best use and to be able to spot out financial weaknesses of the firm to take suitable corrective actions. The future plans of the firm should be laid down in view of the firm’s financial strengths and weaknesses. Thus Financial Analysis, starting point for making plans, before using any sophisticated forecasting and planning procedures. Understanding the past is a prerequisite for anticipating the future. Financial Analysis is the process of identifying the financial strengths and weaknesses of the firm by property-establishing relationship between the items of the Balance Sheet and the Profit and Loss account. The profit and loss account statement gives the totals of different expenditures and revenues during the given period and the net result, viz., profit or loss during the given period. The balance sheet shows the balance of assets, liabilities and the capital as on the last date of accounting period.  The present study is undertaken to analysis financial performance of dalmia cement limited.