Abstract

It is said that “Cash is king”. Cash flow analysis is the most important elements for the company. It helps to understand how much cash a business generated or used during a specific accounting period. The common statement of cash flow makes a bridge between the income statement and balance sheet by showing how cash moved in and out of the business. The Fast-moving consumer goods industry is growing tremendously. It is the fourth largest sector of nation. It is divided into main three sectors: household and personal care, healthcare and food and beverages. According to recent data Indian FMCG market has reached US dollar 56.8 billion in December 2022. In this research paper the two Indian giant FMCG company i.e., Dabur Indian Limited and Godrej consumer limited has been considered. The analysis of cash flow statement is carried out for five years. It helps to know how company manages its cash inflow and outflow.

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