Financial Performance Analysis Using Ratio Analysis – A Case Study of Sparsh Automobiles Pvt. Ltd.

Abstract: This research paper examines the financial performance of Sparsh Automobiles Pvt. Ltd. (Maruti Suzuki) using ratio analysis over three financial years: 2022, 2023, and 2024. The study aims to evaluate the company’s liquidity, profitability, solvency, and efficiency using key financial ratios derived from the company’s balance sheets and income statements. Findings reveal a declining trend in liquidity and profitability, an increasing reliance on debt, and improvements in operational efficiency. The paper concludes with recommendations for enhancing liquidity, optimizing costs, and maintaining an optimal debt-equity balance to ensure long-term sustainability.