An Study on Profitability Analysis of Alagendran Auto Units & Spinning Mills, Madurai

This study analyses the profitability of AB Clothing Co., a leading menswear manufacturer and wholesaler based in Bangalore, India. Secondary data from the company’s annual reports covering five financial years (2020–21 to 2024–25) were examined using ratio analysis, trend analysis, chi-square testing, and break-even analysis. The findings reveal a consistent upward trend in net profit, gross profit, and return on shareholders’ funds over the study period. Sales grew from ₹2,511.52 lakhs in 2020–21 to ₹4,073.67 lakhs in 2024–25, while net profit rose from ₹224.97 lakhs to ₹730.80 lakhs. The study concludes that AB Clothing Co. has demonstrated strong and improving financial performance, though certain areas such as cash management and asset utilization require focused attention.