SYNOPSIS

INTRODUCTION

A fund flow statement is a statement in summary form that indicates changes in terms of
financial position between two different balance sheet dates showing clearly the different sources
from which funds are obtained and uses to which funds are put.

It summarizes the financing and investing activities of the enterprise during an

accounting period.

INDUSTRY PROFILE:

 The paint industry of India is 100 years old. Its beginning can be traced to the
setting up of a factory by Shalimar Paints in PAGE 64 Chapter- Three: Profile of
Paint Industry in India. Kolkata in 1902.
 Till the advent of World War II, the industry consisted of just a few foreign
companies, and some small, indigenous producers.

COMPANY PROFILE:

 Company chairman Kuldip Singh Ingra told reporters after the annual meeting
that the directors would be “apprised of an acquisition proposal” that has been
received by the even as it considers an acquisition proposal, Berger paints India
many
 In India in 1923, today, Berger Paints India Limited is the second largest paint
company in the country with a consistent track record of being one of the fastest
growing paint companies, quarter on quarter, for the past few years.
 Undergoing a number of changes in ownership and nomenclature in its 88 year
old history in India.

RESEARCH METHODOLOGY

NEED FOR THE STUDY:

  The main need of the study is to study the source and applications of funds in company
and methods to evaluate the financial performance of the company.
 The financial pattern of the firm can be known with the help of funds statement analysis.
 The fund reveals clearly the cause’s for the financial differences of the company.

SCOPE OF THE STUDY:

Funds flow statement is on analysis to study changes in the financial position at the
beginning and ending of the financial statement of BERGER PAINTS LTD. products the study
is confined only to the data and information related to 2013 -14 to2017-18. The study basically
concentrates on the funds flow statement.

OBJECTIVIES OF THE STUDY:

 To study the different applications of funds during the study period.

 To study the different sources of funds during the study period.
 To analysis the changes in the current assets and current liabilities from the end of the
period of time to the end of another period of time.
 To analysis the trends in net working capital during the study period.
 To analysis major source of funds during the study period and how they were use
deficiently.

RESEARCH METHODOLOGY

SOURCE OF DATA:

 Primary data
 Secondary data
 Primary data:

Primary data is a type of information that is obtained directly from first hand
sources by means of surveys, observation, or experimentation.

Secondary data:

The secondary data has been collected from the companyAnnual reports
Various books, websites, journals’ and magazines etc.

FINDINGS:

 There was an decrease in the working capital during the study period expect in the year
2013-14 and 2014-15 when working capital showed a decrease of 374.16 and 987.22
 In the statement of changes in the working capital prepared in 2015-16 ,2016-17 and
2017-18 observed that working capital has been the increased by 723.29,868.32,1179.49.
 By seeing the statement of source table shows that less than lakhs of funds secured in
theyear2016-17 from funds from operations that is 4724.11
 In the 2015-16 funds are utilized the table shows from funds from operations that is
5932.6.

SUGGESTIONS:

 The company has to maintain the net working capital in a good manner so as to maintain
the sufficient funds for running the business.
 The company has to improve the performance through which it can raise the funds from
operation.
 It observed from the applications of funds are utilized more in working capital progress.

CONCLUSION:

BERGER PAINTS has very good reputation in the market. It is financial strong
management in handing the financial statement may be encouraged. The company over all
position is very satisfaction.