Conclusion

After doing all the necessary financial measurements Payable Turnover, Payable Period,
Receivable Turnover, Receivable Period, Current Ratio, Liquidity Ratio, Cash Cycle, Operating
Cycle, Inventory Turnover and Inventory Period we can conclude that the company Navana
CNG LTD was good before corona Pandemic. Accounts Payable, Payable Period, receivable
period was better during corona pandemic. 2016 to 2020 We can say that before corona
pandemic Navana CNG ltd was good position.

Recommendation
I had some conclusions based on the financial ratio study. Based on the findings, I highlighted
some flaws and loopholes that are the primary impediment to NAVANA CNG Ltd's improved
performance. As a result, I'm making some recommendations to address those flaws and improve
financial performance.

 Increase payable time in days before corona pandemic

 Increase receivable turnover during corona pandemic because it’s indicates in the period
credit sales have been created and collected on
 Increase receivable turnover in days during corona pandemic to collect cash on the period
 liquidity ratio was not good in corona pandemic. so, increase liquidity ratio before
pandemic. Because it specify Company’s ability to satisfy its current liabilities with its
current assets
 Increase cash cycle during pandemic period.
 Decrease number of days during the pandemic. Operating Cycle refers to covert its
inventories into cash
 Reduce inventory and increase inventory turnover