A Study On Financial Statement Analysis Using Common Size Statement With Special Reference To Integra Software Services Pvt. Ltd., Puducherry.

Abstract

Financial Statement Analysis Is An Essential Tool For Evaluating The Financial Performance, Stability, And Operational Efficiency Of An Organization. The Present Study Focuses On The Financial Statement Analysis Of Integra Software Services Pvt. Ltd., Puducherry, Using Common Size Statements, Ratio Analysis, And Trend Analysis. The Study Aims To Assess The Company's Profitability, Solvency, Operational Efficiency, And Financial Position Over A Period Of Five Years. Secondary Data Were Collected From Audited Financial Statements, Annual Reports, And Company Records. Various Analytical Tools Such As Operating Profit Margin, Earnings Per Share, Trend Analysis, And Common Size Balance Sheet Analysis Were Used To Interpret The Financial Performance Of The Company. The Findings Reveal That The Company Recovered From Earlier Losses And Achieved Positive Reserves In Recent Years. However, Declining Profitability, Increasing Borrowings, And Rising Operational Liabilities Indicate The Need For Effective Financial Management. The Study Concludes That Proper Cost Control, Efficient Resource Utilization, And Strategic Financial Planning Are Necessary For Ensuring Sustainable Growth And Long-term Financial Stability. The Research Concludes That Organizations That Invest In Strengthening Their EVP Are More Likely To Develop A Strong Employer Brand And Maintain A Competitive Advantage In Attracting And Retaining Skilled Employees.

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