AN ANALYSIS OF FINANCIAL PERFORMANCE OF HATSUN FIRM

      

ABSTARCT :

In today’s highly competitive business environment, understanding and evaluating the financial performance of a company is essential for its long-term sustainability and growth. Financial performance analysis provides vital insights into a firm’s operational efficiency, profitability, liquidity, and overall financial health. This study focuses on Hatsun Agro Product Ltd, a leading player in the dairy industry, known for its diverse portfolio ranging from milk and dairy products to ice creams and beverages. Hatsun has established a significant presence not only in India but also in international markets, making its financial performance an important subject for examination. The dairy industry, being a critical sector in the agricultural economy, contributes substantially to rural development and employment generation. Hatsun’s growth trajectory reflects the dynamic nature of this industry, driven by increasing consumer demand, evolving market trends, and government policies supporting the dairy sector. The study aims to analyze the financial statements of Hatsun over a specific period, focusing on key performance indicators such as profitability ratios, liquidity ratios, solvency ratios, and operational efficiency measures. This analysis helps stakeholders—including investors, management, creditors, and regulators—to make informed decisions based on the firm’s financial strength and market position.

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