A Study on Financial Performance of Bank Using Financial Ratios Towards SBI

This study analyzes the financial performance of Aditya Birla Group over five years using key financial ratios. The objective is to assess the company’s liquidity, leverage, and asset utilization by applying ratio analysis on data sourced from company records and financial websites. The findings reveal significant improvement in liquidity, as reflected by an increase in the Current Ratio from 0.80 in 2021 to 1.39 in 2024. However, the Absolute Liquid Ratio remains low, indicating limited cash reserves. The Fixed Assets to Net Worth Ratio suggests minimal investment in long-term assets, while the rise in the Debt-to-Equity Ratio points to increasing financial leverage. The study concludes that while Aditya Birla Group demonstrates financial stability and growth in liquidity, attention must be paid to cash flow and rising debt levels to ensure sustained financial health. Strategic reinvestment and cautious debt management are recommended for future stability.