A Study On Price Fluctuations Of Raw Material Cost And Its Impact On Profitability At Mansio Aluminium Kitchen Private Limited

Abstract

This Study Analyzes How Fluctuations In Aluminium Raw Material Costs Affect The Profitability Of Mansio Aluminium Kitchen Pvt. Ltd., Puducherry, Using Secondary Data From 2020–21 To 2024–25. Tools Such As Trend Analysis, Ratio Analysis, And Regression Analysis Were Applied To Examine The Relationship Between Raw Material Costs, Revenue, And Profit Ratios. The Results Show A Strong Inverse Relationship Between Aluminium Prices And Profitability: Periods Of Higher Raw Material Costs Led To Lower Gross And Net Profit Margins, While Significant Cost Reductions Improved Financial Performance. Regression Findings Further Indicate That Price Volatility Affects Budgeting And Financial Planning. The Study Concludes That Effective Procurement Strategies, Supplier Diversification, Flexible Budgeting, And Accurate Cost Forecasting Are Essential To Minimize The Adverse Effects Of Raw Material Price Fluctuations And Ensure Sustainable Profitability.

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