A FINANCIAL STATEMENT ANALYSIS AND

INTERPRETATION
OF
GBS AND ASSOCIATES
By: -Ashis Dhal
Redg.NO.:-2206102018
INTRODUCTION
• GDS AND ASSOCIATES: GDS & ASSOCIATES was formed on May 2,
2019 in PATIA , BHUBANESWAR by director CA Gagan Sahoo. It is
registered under the Act, CA Regulation Act. 1949.
• COMPANY PROFILE:
• The company has a clear, logical mind with practical approach to
problem solving and a drive to see things through to competition. It
has a great eye for detail. We are eager to learn, enjoy overcoming
challenges, and have a genuine interest in sharing my thoughts with
great leaders.
FINANCIAL STATEMENT ANALYSIS
Financial statements are records that provide an indication of the
organization’s financial status. It quantitatively describes the financial
health of the company. It helps in the evaluation of company’s
prospects and risks for the purpose of making business decisions.
• The analysis of financial statement is a process of evaluating the
relationship between component parts of financial statement to
obtain a better understanding of firm financial position.
OBJECTIVE
• To understand, analyse and interpret the basic concepts of financial
statements of ENTERPRISE.
• Interpretation of financial ratios and their significance. To
understand, use of Tally 9.0 package for the analysis and
interpretation of financial ENTERPRISE statements of.
• To get idea about the performance of company. To find out the
relationship between the different items of Balance Sheet and Profit
& Loss account
METHOD OF ANALYSIS
Sources of Data:-
Vouchers of sale and purchase.
Bank Statement
Financial Statement of C.B. ENTERPRISES
Other related data & books
Data from website
FINDINGS AND CONCLUSION
Results of data analyzed show that all ratios are below industry averages. In
particular, comparative performance is poor in the areas of profit margins,
liquidity, credit control, and inventory management.
Gross profit and net profits are decreased during the period of 2021-22 which
indicates that firm’s inefficient management in manufacturing and trading
operations.
Current liabilities are Increasing by 52.4%
Current assets Ratio are decreased in two years.
Return on Investment has increased.
• Purchase has decreased by 37.58%
LIMITATIONS
• three problems involved in such report are

• That firms use different accounting principles and methods.

• That it is often difficult to define what industry and firm is really a
part of and
• That accounting principles varies among countries