In this study, we considered different companies from different sectors. From the study, it is clear that the liquidity and solvency position of the companies are moderate whereas the companies maintained low profitability. | Cash flow ratios and financial performance A comparative study Accounting 5 2019 1 20 Contents lists available at GrowingScience Accounting homepage ac Cash flow ratios and financial performance A comparative study Somnath Das Rabindra Mahavidyalaya Champadanga Hooghly - 712401 India CHRONICLE ABSTRACT Article history Cash flow ratios are generally prepared from cash flow statement as per AS-03. It is helpful Received April 1 2018 for financial users including shareholders management accountants auditors and investors to Received in revised format May get the relevant information regarding its financial resources for a certain period. Currently 11 2018 cash flow ratios are randomly used instead of traditional ratios due to its wideness and Accepted June 26 2018 Available online acceptability. In credit rating and forecasting the failure of an organization cash flow ratios are June 26 2018 very much relevant. In this study we considered different companies from different sectors. Keywords From the study it is clear that the liquidity and solvency position of the companies are moderate Cash flow ratios whereas the companies maintained low profitability. The efficiency ratios and sufficiency Sufficiency ratios ratios of the companies selected in this study provide us a new look of financial judgement. In Efficiency ratios our study we selected three companies from FMCG and Pharmaceuticals sectors. We used the Profitability liquidity data for a period of 10 years from 2004 to 2013 financial years. 2017 by the authors licensee Growing Science Canada. 1. Introduction The prosperity of an organization depends on the monitoring and management of funds in and out of an organization for a specific timeframe. Cash flow is the most common financial reports Halen 2002 which affect the profitability and survival of the organization. For analyzing the profitability and risk of the organization traditional ratios are not always helpful. For that we
