A Project Work On "A Study On Cash Flow Statement Analysis - at Penna Cement Industries LTD

International Journal of Trend in Scientific Research and Development (IJTSRD)
Volume 5 Issue 5, July-August 2021 Available Online: www.ijtsrd.com e-ISSN: 2456 – 6470
A Project Work on “A Study on Cash Flow

Statement Analysis” at Penna Cement Industries Ltd
Mothikari Prathibha Bai1, Dr. B. C Lakshmanna2
1
Student, 2LLM, MBA, PhD,
1,2
JNTUA Engineering College, Anantapur, Andhra Pradesh, India
ABSTRACT How to cite this paper: Mothikari

Digital payments are gradually replacing physical cash transactions. Prathibha Bai | Dr. B. C Lakshmanna "A
In other words, e-payment systems or cashless transactions make up Project Work on “A Study on Cash Flow
digital payments in the online platform, and online payments are Statement Analysis” at Penna Cement
widely used as they are perceived to be easy, quick, and comfortable. Industries Ltd" Published in
International
Digitalization is the key for future growth of the Indian economy. In
Journal of Trend in
order to make this into reality, the Indian government and e-payment Scientific Research
service providers (banks) are establishing numerous awareness and Development
programs to bring e-payment systems into the hands of the people in (ijtsrd), ISSN: 2456-
India. 6470, Volume-5 |
Issue-5, August IJTSRD45204
KEYWORDS: CASHFLOW ANALYSIS, TREND ANALYSIS 2021, pp.1841-
1844, URL:
www.ijtsrd.com/papers/ijtsrd45204.pdf
Copyright © 2021 by author (s) and

International Journal of Trend in
Scientific Research and Development
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INTRODUCTION SCOPE OF THE STUDY:

A cash flow statement that present information about Cash flow is a financial statement that present
the cash flow with the organisations main activity and information about the company.
those associated with its investing and financing The study covers in cash inflow and cash out
activities of the period. It shows both inflow and cash flows of the Penna cements industries ltd,
flow of the cash during the period of time. Talaricheruvu for the period of 5 years.
NEED OF THE STUDY: RESEARCH METHODOLOGY:
By studying the cash flows of penna cement Sources of data:
industries ltd. we can determine the reserves of cash The Study is based on secondary data.
to be maintained for the regular activities of Penna
Secondary data:
cement industries ltd. Toanalyze the current liquidity The data was collected from annual reports of the
position of the firm.
Penna cement industries ltd. Talaricheruvu,
OBJECTIVES OF THE STUDY: Tadipatri.
To study the operating activities of the Penna financial Reports.
cement industries ltd. company website (www.pennacement.in ).
To analyze the investing the activities of the H1: There is significant difference between
Penna cement industries ltd. performance of cash flow statement of penna cement
To know the financial activities of Penna cement industries ltd, Tadipatri.
industries ltd.
@ IJTSRD | Unique Paper ID – IJTSRD45204 | Volume – 5 | Issue – 5 | Jul-Aug 2021 Page 1841
International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
TOOLS AND TECHNIQUES: TABLE 2 CASHFLOW STATEMENT FOR
Cash flow analysis. THE INVESTING ACTIVES (2015-2020)
Trends analysis
Charts
LIMITATIONS OF THE STUDY:
The study is restricted for a period of five years
i.e., from 2015-20
The study is limited to Penna cement industries
ltd. Talaricheruvu, Tadipatri
DATA ANALYSIS AND INTERPRETATION:
TABLE:1CASHFLOW STATEMENT FOR
THE OPERATING ACTIVITY (2015-21)
years cash from investing activities

2015-16 -167.04
2016-17 -87.38
2017-18 -0.32
2018-19 -163.84
2019-20 -418.66
years cash from operating activity

2015-16 212.93
2016-17 241.92
2017-18 113.92
2018-19 200.6 INTERPRETATION
2019-20 442.84 At the beginning of the year 2015-16 the company
has 167.04 crores cash from the investing activity and
the year 2017-18 it is decreased to 0.32 crores. In the
last year 2019-20 the cash from investing activity is
increased in 418.66 crores
TABLE 3 CASH FLOW STATEMENT FOR
THE FINANCING ACTIVITIES (2015-20)
INTERPRETATION
From the above table in the 2015-16. The company
has 212.93 crores cash from the operating activity and
in the year 2017-18.it is decreased to 113.92 crores.
In the last year i.e., 2019-20 the cash from operating
activity is 442.84 crores.
years cash from financing activity
2015-16 -34.09
2016-17 -160.53
2017-18 -103.39
2018-19 -49.72
2019-20 12.86
FORMULA:
Percentage Change = [(Current Year Amount – Base
Year Amount) / Base Year Amount]
Change in Amount = Current Year Amount – Base
Year Amount
INTERPRETATION: FINDINGS:
The table shows the opening cash balance of the year At the beginning of the 2015-16 the company has
2016-17 increased in 160.53 crores. In the last year 212.93 crores cash from the operating activity and
2019-20 the cash from financing activity is decreased in the year 2017-18 it is decreased to 113.92
in 12.86crores. crores.In the last year i.e.,2019-20 the cash from
operating activity is 442.87 crores increased.
TABLE 4 OVERALL SOURCES OF THE
CASH FLOW OF PENNA CEMENT During the period of the year 2015-16 the
INDUSTRY LTD company has 167.04 crores cash from the
investing activity and the year 2018-19 it is
decreased to 0.32 crores. In the last year 2019-20
the cash from investing activity is 418.66 crores
increased.
During the period of the year 2015-16 the
company has 34.09 crores cash from the financing
activity and year 2016-17 it is increased to 160.53
crores. In the last year 2019-20 the cash from
financing activity is 12.86 crores decreased.
SUGGESTIONS:
TABLE 4.5 TREND ANALYSES Net cash flow from of operating activities are
maintained properly, these trend is advisable to
followed in the feature also.
The organisation need to maintain the cash
andcash equivalents up to the standard level
consistently.
To improve the short term assets.
The Penna cement industries ltd cash position
should increased to reach the top position.
The organisation tries to reduce the long term
borrowings.
CONCLUSION: BIBLOGRAPHY:
From these study, the cash fluctuations i.e. [1] I. M. Pandey: Fiancial Management
increased in cash level from year to year has high [2] Prasanna Chandra: Financial Management
variations. So, it is necessary to reduce these
variations in the cash and there is a necessary to [3] K. S Menon: Purching and Inventory Controll
take action to avoid the high increases in cash and [4] Joseph G. Monks: Operational Management
try to invest in more fixed assets to maintain the
company in a better position for a long run. [5] S. N. Charry: Production Management

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International Journal of Trend in Scientific Research and Development (IJTSRD)

A Project Work on “A Study on Cash Flow

ABSTRACT How to cite this paper: Mothikari

Copyright © 2021 by author (s) and

INTRODUCTION SCOPE OF THE STUDY:

years cash from investing activities

years cash from operating activity

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