Performance Measurement through Cash Flow Ratios - A Study.

      Аннотация: Cash Flow Ratios of a company help its financial users to get relevant information regarding its financial resources for a given period. Cash Flow Ratios are now being randomly used by the researchers, rather than traditional ratios because such ratios are more surprising. Cash Flow Ratios are more significant in credit rating as well as in forecasting of failure of the organisation. In this study we considered fifteen companies from five different sectors such as IT, Consumer Durable, FMCG, Pharmaceuticals and Retail. From the study it is clear that the liquidity and solvency position of the FMCG sector is good. In case of 'over' and 'under' trading point of view, FMCG sector is also sound. On the basis of sufficiency ratios FMCG sector is also encouraging. So from over all point of view FMCG sector is good and it followed by Pharmaceutical sector etc.

Ключевые слова: liquidity, Profitability, Sufficiency Ratios, Efficiency Ratios, Cash Flow Ratios