TABLE OF CONTENT

TABLE OF CONTENT

CHAPTER PARTICULARS

1 ABSTRACT

2 INTRODUCTION TO MARKETING
3 MARKETING STRATEGY

4 HISTORY OF BISCUITS
5 COMPANY OBJECTIVES

6 TEAM OBJECTIVES
7 LITERATURE REVIEW

8 OBJECTIVES OF THE STUDY

9 RESEARCH METHODOLOGY
10 TYPE OF RESEARCH DESIGN

11 HYPOTHESIS
12 TABLE SHOWING:
CURRENT ASSETS & LISABILITY
DEBT EQUITY RATIO
NET PROFIT RATIO
OPERATING PROFIT RATIO
SELLING EXPENSES RATIO
RETURN ON INVESTMENT RATIO
 ABSTRACT

This study has been enriched in Britannia Industries Limited to identify the
level of action towards welfare measures of employees. Labor welfare
referred as providing such service facilities and amenities which enable the
workers employed in industries to perform their work. The organization
must work to maintain industrial relationship between the employee and
employer. The research design is employed for the study was descriptive
research design. The descriptive design means the research which is done to
know the collected using structured questionnaire. The type of sampling
technique used for study was stratified random sampling. Analysis and
statistical tools like ANOVA, independent sample, mean analysis and data
are presented through tables and charts. The finding of study reveals that
respondents have satisfied with welfare measures.
 INTRODUCTION TO MARKETING

Marketing is a form of communication between a business house and its

customers with the goal of selling its products or services to them. Goods
are not complete products until they are in the hands of customers.
Marketing is that management process through which goods and services
move from concept to the customer. Marketing has less to do with getting
customers to pay for a product as it does with developing a demand for that
product and fulfilling the customer’s needs.
According to the American Marketing Association (AMA) Board of
Directors, Marketing is the activity, set of institutions, and processes for
creating, communicating, delivering, and exchanging offerings that have
value for customers, clients, partners, and society at large.
Dr. Philip Kotler defines marketing as “the science and art of exploring,
creating and delivering value to satisfy the needs of a target market at a
profit. Marketing identifies unfulfilled needs and desires. It defines,
measures and quantifies the size of the identified market and the profit
potential. It pinpoints which segments the company is capable of serving
best and it designs and promotes the appropriate products and services.”
Thus, marketing refers to all the activities involved in the creation of place,
time, possession and awareness utilities and beyond.
Marketing is dynamic and impactful. The details differ between industries,
but at its most basic marketing is how businesses reach prospective
customers and communicate the unique benefits of a product or service. It
encompasses all the activities that companies undertake to promote, sell,
and distribute that product or service. The goal is to generate sales and
build a loyal customer base by informing prospective and existing buyers
about the offering.
Your target audience must first be aware that your product or service exists
before you can hope to inspire a purchase. An essential function in any
business, marketing supports efforts to acquire, keep, and grow customers.
But marketing does not end there — ongoing engagement also helps build
loyalty and establish a long-term relationship. Effective programs and
campaigns reach and engage audiences, differentiate the company from
competitors, and support larger business objectives, such as increasing sales
or expanding to a new market.
Marketing is as old as selling. The word “marketing” likely originates from
Europe in the early 1500s, when traveling merchants sold food and other
goods at town markets. But the practice of marketing is even older.
Archeological evidence shows that ancient civilizations in Egypt, Greece,
and Rome distributed advertisements and branded items for sale.
Marketing practices have evolved as society and technology have
progressed. Here are some of the key developments from the past few
centuries:
1800s The Industrial Revolution introduced major innovations in
technology, transportation, and mass production.

 By the mid-1800s, companies had the ability to mass-produce items

and transport them over large distances. As a result, selling began to
shift from a local activity to a more national (or in some cases,
international) one.
 In turn, customer demand for goods grew as a wider variety of
products were readily available for purchase.
 Merchants typically advertised their goods by displaying posters in
public spaces. Businesses began leasing billboards in the 1860s to
communicate to larger groups of people, and by 1872, a billboard
lobbying group called the International Bill Posters Association of
North America was established. (Today it is known as the Out of
Home Advertising Association of America.
1900s The advertising revolution ushered in new ways for businesses to
broadcast their message and reach potential customers. Some of these new
channels included radio (early 1920s), television (early 1940s), and the
telephone (mid-1940s).

 With more ways to communicate with audiences than ever before,

companies adopted new strategies in order to gain customers and stay
competitive.
 Marketing professionals started communicating the unique benefits of
their offerings and examining demographic data (such as education
level and salary).
 In 1956, Wendell R. Smith, a professor at the University of
Massachusetts at Amherst, summarized these new practices in a
famous article titled “Product Differentiation and Market
Segmentation as Alternative Marketing Strategies.”
 In the 1960s, many companies began investing in marketing
departments — teams dedicated to reaching customers and gaining
market share.
2000s The digital revolution radically transformed marketing. In
particular, the growing use of the internet opened up new ways to engage
customers, leading to the rise of e-commerce and online marketing.

 In the late 1990s, companies began building simple websites to share

information about their products and services.
 Google and MSN launched search engines that ranked websites based
on a variety of metrics. Companies began investing in search engine
optimization to appear at the top of the results.
 Most businesses today use some combination of digital tactics to
engage with their core audience and grow their brand. These include
search engine marketing, blogging, online and mobile advertising,
email, video, and social media.
  As new technologies emerge, companies are incorporating different
approaches to reaching customers — such as voice-assisted devices
and augmented or virtual realities.
MARKETING STRATEGY
Marketing strategy is a set of objectives, policies and rules that leads thecompany's
marketing efforts. It is the marketing approach to accomplish thebread objective of
the marketing approach to accomplish the bread objective of the marketing plan. The
various process of marketing strategy are given below.
1.Selecting largest markets segmentation
2.Positioning
3.Product
4 . P r i c e
5 . P l a c e
6.Promotion
7.Research and development
8.Marketing research
HISTORY OF BISCUITS
Sweet or salty. Soft or crunchy. Simple or exotic. Everybody loves munching on
biscuits,but do they know how biscuits began? The history of biscuits can be traced
back to a recipe created by the Roman chef Apicius, in which "a thick paste of fine
wheat flour was boiled and spread out on a plate.When it had dried and hardened it
was cut up and then fried until crisp, then served with honey and pepper."The word
'Biscuit' is derived from the Latin words 'Bis' (meaning 'twice') and 'Coctus'(meaning
cooked or baked). The word 'Biscotti' is also the generic term for cookies in Italian.
Back then, biscuits were unleavened, hard and thin wafers which, because of their
low water content, were ideal food to store.
As people started to explore the globe, biscuits became the ideal travelling
food sincethey stayed fresh for long periods. The seafaring age, thus,
witnessed the boom of biscuits when these were sealed in airtight
containers to last for months at a time. Hardtrack biscuits (earliest version
of the biscotti and present-day crackers) were part of thestaple diet of
English and American sailors for many centuries. In fact, the
countrieswhich led this seafaring charge, such as those in Western Europe,
are the ones wherebiscuits are most popular even today. Biscotti is said to
have been a favorite of Christopher Columbus who discovered America!

Making good biscuits is quite an art, and history bears testimony to that.
During the 17thand 18th Centuries in Europe, baking was a carefully
controlled profession, managedthrough a series of 'guilds' or professional
associations. To become a baker, one had tocomplete years of
apprenticeship - working through the ranks of apprentice, journeyman,and
finally master baker. Not only this, the amount and quality of biscuits baked
werealso carefully monitored.

As technology improved during the Industrial Revolution in the 19th

century, the price of sugar and flour dropped. Chemical leavening agents,
such as baking soda, becameavailable and a profusion of cookie recipes
occurred. This led to the development of manufactured
cookies.Interestingly, as time has passed and despite more varieties
becoming available, theessential ingredients of biscuits haven't changed -
like 'soft' wheat flour (which containsless protein than the flour used to
bake bread) sugar, and fats, such as butter and oil.Today, though they are
known by different names the world over, people agree on one thing -
nothing beats the biscuit!
 BRITANNIA INDUSTRIES LIMITED

Formerly : Britannia Biscuit Company Limited

Type : Public
Traded as : BSE: 500825
NSE BRITANNIA
NSE NIFTY 50 Constituent
Industry : Food processing
Founded : 1892; 131 years ago in Calcutta
1918; 105 years ago
as Britannia Biscuit company limited
Headquarters : Kolkata, West Bengal, India
Area served : Worldwide
Key people : Nusli Wadia (Chairman)
Varun Berry (Executive Vice-Chairman & MD)
Rajneet Kohli (CEO)
N Venkataraman (Executive director & CFO)
Products : Bakery products including biscuits,
bread, cakes and rusk
dairy products including milk,
 butter, cheese, ghee and dahi
Revenue : Increase ₹11,878.95 crore
(US$1.5 billion) (2020)
Operating income : Increase ₹1,860.87 crore
(US$230 million) (2020)
Net income : Increase ₹1,402.63 crore
(US$180 million) (2020)
Total assets : Increase ₹7,253.34 crore
(US$910 million) (2020)
Number of employees : 4,480 (as on 31 March 2019)
Parent : Wadia Group
Subsidiaries : Manna Foods Private Limited
International Bakery Products Limited
Website : www.britannia.co.in

HISTORY

The story of one of India's favorite brands reads almost like a fairy tale.
Once upon a time, in 1892 to be precise, a biscuit company was started in a
nondescript house in Calcutta (now Kolkata) with an initialinvestment of
Rs. 295. The company we all know as Britannia today.
The beginnings might have been humble-the dreams were anything but. By
1910, with the advent of electricity, Britannia mechanized its operations,
and in 1921, it became the first company east of the SuezCanal to use
imported gas ovens. Britannia's business was flourishing. But, more
importantly, Britannia wasacquiring a reputation for quality and value. As a
result, during the tragic World War II, the Governmentreposed its trust in
Britannia by contracting it to supply large quantities of "service biscuits" to
the armedforces.
As time moved on, the biscuit market continued to grow… and Britannia
grew along with it. In 1975, theBritannia Biscuit Company took over the
distribution of biscuits from Parry's who till now distributed Britannia
biscuits in India. In the subsequent public issue of 1978, Indian
shareholding crossed 60%, firmly stablishing the Indianness of the firm.
The following year, Britannia Biscuit Company was re-christenedBritannia
Industries Limited (BIL). Four years later in 1983, it crossed the Rs. 100
crores revenue mark.
On the operations front, the company was making equally dynamic strides.
In 1992, it celebrated its PlatinumJubilee. In 1997, the company unveiled
its new corporate identity - "Eat Healthy, Think Better" - and made itsfirst
foray into the dairy products market. In 1999, the "Britannia Khao, World
Cup Jao" promotion further fortified the affinity consumers had with 'Brand
Britannia'.
Britannia strode into the 21st Century as one of India's biggest brands and
the pre-eminent food brand of thecountry. It was equally recognized for its
innovative approach to products and marketing: the Lagaan Matchwas
voted India's most successful promotional activity of the year 2001 while
the delicious Britannia 50-50Maska-Chaska became India's most successful
product launch. In 2002, Britannia's New Business Divisionformed a joint
venture with Fonterra, the world's second largest Dairy Company, and
Britannia New ZealandFoods Pvt. Ltd. was born. In recognition of its
vision and accelerating graph, Forbes Global rated Britannia'One amongst
the Top 200 Small Companies of the World', and The Economic Times
pegged BritanniaIndia's 2nd Most Trusted Brand.
Today, more than a century after those tentative first steps, Britannia's fairy
tale is not only going strong but blazing new standards, and that miniscule
initial investment has grown by leaps and bounds to crores of rupees in
wealth for Britannia's shareholders. The company's offerings are spread
across the spectrum with products ranging from the healthy and economical
Tiger biscuits to the more lifestyle-oriented MilkmanCheese. Having
succeeded in garnering the trust of almost one-third of India's one billion
population and astrong management at the helm means Britannia will
continue to dream big on its path of innovation and quality.
COMPETITORS
MAJOR INDUSTRIY CONTRIBUTORS
Britannia’s competitors are Parle product ltd, Priya though Britannia is the
oldest company in the Indian market but the company is facing tuff
competition. Gold Sunfeast , and Anmol and also have some local
companies. Britannia’s biggest competitor is parle company and also have
some other worldwide company as Bakeman’s 10%,smithkline 08%,
Nutrie04%, Kwality 04% Other’s 4% , but Parle has 30% of market share
and the Britannia has 40% market share. Parle is biggest threats for
Britannia.

COMPANY OBJECTIVES
 To be the lowest cost producer in the market.
 To become largest volume player in the bakery industry.
 Reduction in customer complaints.
 To  start documentation of market returns dealer wise.
 Continuous training for the development of human resources.

TEAM OBJECTIVES
 To study on financial performance of Britannia Industry limited .
 To analyse the liquidity position of the concern .
 To analyse the solvency position of the concern.
 To know a profitable position of the Britannia industries Limited.
 To provide suitable suggestions based on fact findings.
 SWOT ANALYSIS OF BRITANNIA
STRENGTH
 Fulfill one of our Basic Requirement among Air ,Water , Food,
Shelter
 Widely accepted in all Generations
 Easily available in various forms
 Provide good Instant Remedy for hunger in the form of readymade
food
 Preserves the non seasonal food and makes it available all throughout
the year
WEAKNESS
 Decreases nutritional value
 Increases the cost of food product
 Industry and technology requires high investment
 Regular usage of processed food can cause alteration in health
OPPORTUNITIES
 Increase economy of India
 Generate employment opportunity
 Good quality of Goods
 Provide competition to foreign companies
 Improve living standard
 Provide goods to nation at cheaper rate
 Inflow of foreign reserve and funds for the govt.(taxes)
THREATS
 Many companies are resultoriented
 Increase in pollution
 Sometimes provide poor quality of product for more profit
  Lack of technology
 Unable to utilize all there sources efficiently

MARKETING STRATEGY OF BRITANNIA

SEGMENTATION, TARGETING, POSITIONING

Segmentation allows you to understand the various customer groups and

the characteristics that are associated with each one.

Britannia employs a combination of demographic and psychographic

segmentation strategies taking into account population variables like age,
marital status, income, marital status, gender, and occupation.

It uses a differentiated targeting strategy to serve different customer groups.

Britannia is a brand that cares about the customers and serves delicious and
healthy processed foods. It employs a value-based positioning strategy.
BRITANNIA MISSION STATEMENT
“To deliver continuous and sustainable financial performance for the
company and all its stakeholders”
BRITANNIA VISION STATEMENT
“Not Available”
BRITANNIA TAGLINE
“Eat Healthy, Think Better”

COMPETITIVE ADVANTAGE

Strong Portfolio: With a strong presence in all product categories supported

by sub-brands, the company has been able to capture the rural market that
generates Rs. 1556 Crores was the Mar’17 total, a 22% increase over the
previous Financial Year. Britannia Industries operates in this market with
over 300 SKUs.

Wadia Group Parent Company: Britannia Industries is part of Wadia

Group, a strong parent company that has a presence in many businesses,
including textile, aviation and real estate, food, chemicals, electronics, light
engineering, health care, and plantations. Bombay Dyeing and GO Air are
just a few of the many well-known businesses in this group.

Premiumisation Of Products: While the company does have sub-brands, it

recently entered the premium bakery and dairy products segment to be
more competitive in the market. They now offer a wide range of products
that are suitable for all segments of society. Good day, Wonderful and
Britannia Treat with Choco & Vanilla are just a few of the products that
they offer.

BCG MATRIX

It is involved in strategic business units, such as bakery or dairy

products. The Bakery segment includes products like Biscuits and Bread,
Cakes, and Rusk, while the Dairy segment includes Cheese, Milk, Yoghurt
Beverages, and Fresh dairy products.

The SBUs in which the company operates are both Stars in the BC matrix.
DISTRIBUTION STRATEGY
Britannia Industries sells its products to over 70 countries worldwide.
Britannia Industries has 81+ manufacturing units located in India, of which
41 are Biscuit units.
Britannia produces 2.8 million packs daily through these manufacturing
units. These packs are distributed to over 36 lakh outlets via 51 depots,
3700 stockists, and 900 trucks each day.

BRAND EQUITY
Britannia Industries was ranked 56 th in Forbes magazine’s list of
innovative growth companies. According to the market capitalization value
method, the brand is valued at $6 billion and generates revenue of $1.32
Billion.

Many awards and honors have been won by the brand, including
Renewable Energy India Awards 2016, which selected Britannia as the
Leading RE investor category, Best Brand Campaign (Britannia Tiger), Big
Bang Awards 2013, and Big Bang Awards 2013.

COMPETITIVE ANALYSIS

The brand is well-known in India’s rural and urban markets.

The company is competitive in the market based on many factors, including

a large market presence through a distribution system, extensive product
assortments, and cost-efficiency per unit. There are also manufacturing
facilities close to the markets and a quality workforce. Amul and Hindustan
Unilever are some of their competitors.

MARKET ANALYSIS
Britannia Company is a company that operates in the packaged food sector,
including the bakery and dairy product sectors.

Britannia has a large share of bakery products, especially bread and

biscuits.

The industry is driven by macroeconomic challenges, political stability, and

infrastructure growth.

CUSTOMER ANALYSIS

Britannia customers are people of all ages who enjoy healthy snacks and
delicacies every day.
Britannia has aggressively penetrated rural markets with its Small SKUs
(stock-keeping units), and outlet coverage that doubled from 7.3 Lakhs

LITERATURE REVIEW
Understanding the buying behaviour of the target marker is the essential
task of marketing management under marketing concept. The consumer
market consists of all the individuals and households who buy or acquire
good and services for personal consumptions. The buying behaviour tries
to find out the answers for the questions, who buys? How do they buy? Do
they buy?

(A)FACTORS INFLUENCING CONSUMER BUYING BEHAVIOR

1.CULTURAL FACTORS: Culture is the most fundamental determinant

of a person wants and behaviour. Values, perceptions, preferences and
behaviour are the main variable under culture of an individual. Each culture
contains sub-culture like nationality, religious group, geographical area, and
linguistic divisions etc.

2.SOCIAL FACTORS: A consumer behaviour is also influenced by social

factors such as the consumer reference group family and social roles and
status.

3.PERSONAL FACTORS: A buyer decision is also influenced by his or

personal characteristics, notably the buyers age, lifestyle, occupation,
economic circumstances etc.

4.PSYCHOLOGICAL FACTORS: A person buying choice is also

influenced by four major psychological factors such as motivation,
perception, learning belief and attitudes.
B) BUYING DECISION PROCESS
It includes buying roles, types of buying and steps in buying process.
I. BUYING ROLE
The buying role could be classified into four parts. These are initiator,
influencer, decider and buyer.
II. TYPES OF BUYING BEHAVIOR
Consumer decision taking varies with the type of buying decision. There
are four types buying behavior such as Complex buying behavior, Habitual
buying behavior, Variety seeking buying behavior.
III. STAGES IN BUYING DECISION PROCESS
Here are five stages in buying decision process namely problem recognition
search,evaluation of alternatives purchase decision and past purchase
behavior.
NEED RECOGNITION
The buying process starts with the buyer’s recognition of a problem of
need. The buyer senses a difference between his actual state and desired
state.
INFORMATION SEARCH
There are different sources from where a consumer can gather information
like personal sources commercial sources, experimental sources.
EVALUATION OF ALTERNATIVES
After gathering information about different products the customer will be in
a fuss as to choose which product among the mainly alternatives consumer
usually evaluate the alternatives on traditional basis, on the basis of utility
function etc. from the many alternative consumers at last choose the best
one for him.
PURCHASE DECISION
A consumer who decides to execute purchase intention will be making up
to five purchase decisions.
POST PURCHASE BEHAVIOR
After purchasing the product and services the consumer will experience
some level of satisfaction or dissatisfaction with the product and services
that will influence subsequent behavior. If consumer is satisfied he may
show the probability of buying the product the next time, satisfied customer
will say good thing about the product, proving the statement that "satisfied
customer is the best advertisement.” A dissatisfied customer may take some
action against it. They may try to reduce the dissonance by abandoning
returning the product. Understanding consumer needs and buying process is
the foundation of any company.By understanding how buyers go through
problem recognition, information search evaluation of alternatives, the
purchase decision and post purchase behavior marketerscan pick up many
clues as to how to meet buyers need.
.RETURN ON INVESTMENT RATIO

Return on investment (ROI)is a performance measure used to evalutate the

efficiency fo an investment or compare the efficiency of anumber of
different investments. ROI tries to directly measure the amount of return on
a particular investment relative to the investments's cost.

FORMULA
RETURN ON INVESTMENT RATIO (ROI)

=NET PROFIT AFTER TAX/ SHAREHOLDERS FUND X 100

 TABLE SHOWING THE RETURN ON INVESTMENT RATIO

YEARS NET PROFIT SHAREHOLDERS RATIO

AFTER TAX FUND
2019 – 2020 1,122.20 4253.25 26.38%
2020 – 2021 947.89 3406.23 27.82%
2021 - 2022 622.41 1241.54 50.13%

INTERPRETATION
In the return on investment ratio in the year 2020-2021 and the year
of 2021-2022. So,The investment decission is to be not satifactory.
CHART SHOWING THE RETURN ON INVESTMENT RATIO
THE RETURN ON INVESTMENT RATIO

1000.00%

900.00%

800.00%

700.00%

600.00%

500.00%

400.00%

300.00%

200.00%

100.00%

0.00%
2019-2020 2020-2021 2021-2022

CHART SHOWING THE SELLING EXPENSES RATIO

THE SELLING EXPENSES RATIO
500.00%

450.00%

400.00%

350.00%

300.00%

250.00%

200.00%

150.00%

100.00%

50.00%

0.00%
2019 - 2020 2020 - 2021 2021 - 2022
 TABLE SHOWING THE SELLING EXPENSES RATIO

(Rs In Crores)
YEARS SELLING SALES RATIO
EXPENSES
2019 – 2020 437.92 10482.45 4.17%
2020 – 2021 384.25 8176.82 4.69%
2021 - 2022 322.07 8684.39 3.70%

INTERPRETATION
Selling expenses of the concern was decreased in 2020-2021 and 2021-
2022

TABLE SHOWING THE OPERATING PROFIT RATIO

YEARS OPERATING SALES RATIO

PROFIT
2019-2020 1,204.15 8684.39 13.86%
2020-2021 1,662.13 10482.45 15.85%
2021-2022 771.50 7344.79 10.5%

Operating profit ratio have increased 2019-2020 to 2020-2021. That shows

that increase volime of the sale leads to increase the profit. So the
profitability of the concern was good.
 TABLE SHOWING THE NET PROFIT RATIO

YEARS NET PROFIT SALES RATIO

2019-2020 1,122.90 10482.45 11.66%
2020-2021 622.41 7344.79 8.47%
2021-2022 749.49 8176.82 9.16%

TABLE SHOWING THE DEBT EQUITY RATIO

YEARS LONG TERM SHAREHOLDER RATIO

DEBT S FUND
2019-2020 104.48 4253.25 0.0245
2020-2021 68.94 1241.54 0.0555
2021-2022 64.38 2696.42 0.0238
 TABLE SHOWING THE LIQUID RATIO

YEARS LIQUID CURRENT RATIO

ASSETS LIABILITY
2019-2020 2,744.96 1,851.41 1.4826
2020-2021 1,268.94 1,476.87 0.8592
2021-2022 1,283.47 1,329.84 0.9651

CURRENT ASSETS AND LIABILITY

YEARS CURRENT CURRENT RATIO

ASSETS LIABILITY
2019-2020 3,526.34 1,851.41 1.904
2020-2021 1,672.98 1,476.87 1.132
2021-2022 1,724.12 1,329.84 1.296
 ANALYSIS AND
INTERPRETATIONS
SAMPLING PROCESS/TECHNIQUES

A sample unit of the project is to be a BRITANNAIA INDUSTRY

LIMITED.

PERIOD OF STUDY

The study covers a period 3 years from 2019-2020 to 2021-2022 the

accounting year of the company 1st April to 31st March every year.

STATISTICAL TOOLS USED:

Ratio Analysis
A financial Analysis can adopt the following tool and techniques for
analysis of the financial statement:

The accounting techniques include Ratio Analysis:

➤Current ratio
➤ Liquid ratio
Debt equity ratio
Net profit ratio
>Operating profit ratio
>Selling expensess ratio

The comparative balance sheet is helpful in analyzing and evaluating the

financial position of the firm over a period of years.

LIMITATION OF THE STUDY

The present study pertains to the BRITANNIA INDUSTRY LIMITED
only.
The reliability and correctness of the study depends on the information
provided in the annual report of the company.
The figures taken from the financial statement for the analysis were historic
in nature, the value of money in not being used.

HYPOTHESIS
The process used to collect information and data for the purpose of making
business decisions. The methodology may include publication research,
interviews, surveys, andother research qs and could include both present
and historical information.

SOURCE OF DATA
The present study is based on the published account in the annual reports
and data published in the memorandum of Articles of Association and other
documents provided by BRITANNIA INDUSTRY LIMITED Because it is
an intensive study about one of the BRITANNIA INDUSTRY LIMITED
industries in Tamil Nadu. Other necessary information is collected through
internet. Various secondary sources like, Government of India publication,
reports of state planning ission, journal like BRITANNIA INDUSTRY
LIMITED year book, southern economists and onomics political weekly
have also been referred.

METHODS OF DATA COLLECTION:

The following are the two types of data for which data are collected.
PRIMARY DATA:
The primary data was collected through questionnaire from the dealers of
Britannia product. It was prepared and administered by taking a sample of
80 respondents, which contains different categories of respondents like
male & female etc..who deals with the Britannia product.
SECONDARY DATA:
The secondary data are information from which information is used by
others. This is not direct information. This Information is Already.
Collected and analyzed by other and that information is used by others. The
secondary data are from the following.
*Company's Annual Report.
*Website
*Manual

OBJECTIVES OF THE STUDY:

1.To study on financial performance of Britannia Industry Limited.
2.To analyse the Liquidity postion of the concern.
3.To analyse the solvency postion of the concern.
4.To know a profitable postion of the Britannia Industrys Limited.

SCOPE OF THE STUDY

The present study aim to evaluate the financial performance of

BRITANNIA INDUSTRY LIMITED for a period of 3 years from 2019-
2020 to 2021-2022  as revealed from financial data of company's annual
report, manuals and accounting records. This study helps to identify the
strength and weakness of the company in order to know the financial
aspects.

RESEARCH METHODOLOGY

TYPE OF RESEARCH DESIGN:

Quantitative project. The goal is to describe a reseach object using already

known concepts

1. Qualitative project. The goal is to describe the properties of a research

object using the concepts related tot he numeric data.
2. Correlation study. The goal is to describe and compare the properties of
n research objects (n=2)
3. Experimental project. The goal is to describe the properties of a reseach
object by an intrusion into the object.
4. Meta project - Combination of results of several projects.
 CONCLUSION

To close analysis of the financial statement of Britannia industry limited for

the past 5 years reveals the performance between the years is not consistent
Some ratios are better and some other ratios are not up to the standards .
The company can perform better if the suggestions listed above the
following. The firm shows a fluctuating fund . The concern will be able to
prosper in the future if it makes effective use of cost reduction measures ,
suitable credit policy , suitable purchase policy to enjoy economies of large
scale production sound cash management for optimum utilization of all
resources and capital.
From the analysis it can be concluded that in terms of that increase nature
of selected financial indicators like income , profit, fixed assets, the
performance of the company was founded to be exemplary.
Therefore, the researchers concluded that the BRITANNIA Industry
Limited may apply the rationalistic techniques and comparative financial
statements to equip and generate the favourable earning for their operation