A Study on Financial Performance Trends with Reference to Nivid Telecom India Pvt Ltd

This study examines the financial performance trends of Nivid Telecom India Pvt Ltd over five consecutive financial years (2020-21 to 2024-25) using trend analysis, ratio analysis, and comparative financial statement analysis. The company demonstrated a strong upward growth trajectory, with sales revenue increasing 400% from ₹120 lakhs to ₹480 lakhs, and net profit growing 729% from ₹7 lakhs to ₹51 lakhs. Liquidity ratios, while declining, remained within acceptable industry benchmarks, reflecting a healthy shift to optimized working capital management. Profitability ratios improved consistently, with the net profit ratio reaching 11% in 2024-25. The debt-equity ratio rose from 0.40 to 0.62, indicating manageable but growing leverage, while the asset turnover ratio improved from 0.75 to 0.95, confirming efficient asset utilization. The study concludes that Nivid Telecom is financially progressive, and offers targeted recommendations for sustaining long-term financial stability.