International Research journal of Management Science and Technology
ISSN 2250 - 1959 (online) ISSN 2348 - 9367 (Print) New DOI : 10.32804/IRJMST
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RATIO ANALYSIS- AN EFFECTIVE INTERPRETATION OF FINANCIAL STATEMENTS
3 Author(s): R. GAYATHIRI, G. KAVIYA, MAITHREE VARADARAJAN
Vol - 9, Issue- 2 , Page(s) : 108 - 115 (2018 ) DOI : https://doi.org/10.32804/IRJMST
Financial statements aim at providing financial information about a business enterprise to meet the information needs of the decision makers. Financial statements prepared by a business enterprise in the corporate sector are published and are available to the decision makers. These statements provide financial data, which require analysis, comparison and interpretation for taking decision by the external as well as internal users of accounting information. And Ratio analysis is indispensable part of interpretation of results revealed by the financial statements. It provides users with crucial financial information and points out the areas, which require their attention.