A Study on Financial Performance Analysis of Avenue Supermarts Ltd. (D-Mart) (FY2020 –FY2024)
NIKITA PALARIA
SCHOOL OF BUSINESS, GALGOTIAS UNIVERSITY MASTER OF BUSINESS ADMINSTRATION (MBA) BATCH (2023-2025)
Prof. PRADEEP KUMAR May, 2025
ABSTRACT
Avenue Supermarts ltd. (D-Mart) has established itself as one of india’s most successful retail chain, driven by its low operating model, strategic expansion and focus on everyday low prices. Given its reputation for consistence profitability and operational excellence, The study aim to conduct a comprehensive financial analysis of D- Mart over five year FY2020 - FY20224. The analysis will primarily focus on key financial indicators including profitability, liquidity, solvency, and operational efficiency, Alongside ratio analysis, the research utilizes trend analysis to track financial development over time, concentrating specifically on revenue growth, margin consistency, and return measures. This enables an evidence-driven assessment of whether D-Mart’s financial outcomes reveal significant enhancement or alteration when divided into various time periods (e.g., pre-pandemic versus post- pandemic years).
The information for this research has been mainly obtained from D-Mart’s released annual reports, official stock exchange documents, and validated financial databases. This thesis enhances the scholarly and professional comprehension of assessing financial performance in India's retail industry. The findings are significant for various stakeholders, such as prospective investors, retail strategists, financial advisors, and policymakers, who aim to evaluate the financial feasibility and sustainability of organized retail entities.
In summary, Avenue Supermarts Ltd. stands as a standard in the Indian retail sector for fiscal responsibility, sustainable development, and ongoing value generation. This study demonstrates that a solid financial plan, along with operational discipline, can enable retail companies to succeed in a more competitive and ever-changing market.
KEYWORD: Retail Industry, D-Mart, Profitability Ratio, Liquidity Ratio, Efficiency Ratio, Financial Analysis
