This document presents an analysis of the financial statements of Sri Sai Poultries. It defines financial statement analysis and outlines the objectives, need for the study, methodology used, and data collection methods. It provides details on the company profile, including the year established, leadership, activities, and branches. The document interprets the financial data, makes findings on sales and cash balances, and provides suggestions to improve financial reporting and position.

1. Presented by:
S.Madhusudhan Reddy,
5022-14-672-080,
NISHITHA DEGREE & PG COLLEGE.

2. INTRODUCTION
Analysis refers to the process of critical examination of
the financial information contained in the financial
statement in order to understand and make decision
regarding the operations of the firm.
The analysis is basically study of the relationship among
various financial facts and figure as given in a set of
financial statements.

3. DEFINITION
• “Financial statements are the products of financial
accounting prepared by the accountant the result of
activities and analysis of what has been with earnings.”
- SMITH

4. Objectives
To ensure and adequate supply of funds in sri sai
poultries.
 To ensure saftey of investment ,i.e, funds should be
invested in safe ventures so that adequate rate of rate of
return can be achieved.
Interpret financial statements.
To improve the allocation of working capital with the
business.

5. Need of the study
Need of financial management study to diagnose the
information contain financial statement to judge the
profitability and financial position of the firm.
Financial analyst analyses the financial statement with
various tools of analysis before commanding upon the
financial health of the firm.
Essential to bring out the history.
Significance and meaning of the financial statements.

6. Methodology
The method of analysis used for analysing the financial
performance of srisai poultries.
Comparative statements.
Change in working capital.
Ratios.

7. Methods of data collection
Data we collected based on two sources:
 primary data.
 secondary data.
• Primary data :
The primary data are those information’s which are
collected afresh and for the first time, thus happen to be
original in character.
• Secondary data :
The secondary data are those which are already
collected by some agencies reports the source of
secondary data are annual, browsing, through
magazines.

8. Company profile
Company name - sri sai poultries.
Established year - 1990
Chairman - sri Gaddipati suresh babu
Class - private company
Activity type - production of eggs
Registrar - Nizamabad
Presently sri sai poultries are
with 1 lakh birds with 3 branches. One at manikbhandar,
one at munipally,one at kothapally.Recently it has
launched a technique called FARMER TO
CUSTOMER(FTC).

9. DATA INTERPRETATION

10. FINDINGS
I found that every year the sales are increased in
increased manner. it shows good sign of the
organaisation. it fluctuates due to competition.
Over all every year cash and bank balance were
increased and fixed deposits receipts are decreased
inventories on average are in good position.

11. SUGGESTIONS
The company should provide notes to explain items not
tallying with the profit and loss and balance sheet in the
Annual Report.
Instead of disclosing the combined flows of debtors and
loans advances as decreases/increases in trade and
other receivables,their separate disclosure will be more
meaningful.

12. The financial position of SRI SAI POULTRIES is quite
comfortable with a judicious mix of debt and equity.
The over all assessment of financial statement signifies
efficient utilization of the investments, loans and
advances.
The over all financial position of the company appears to
be more than satisfactory.