Value Addition Capacity: A Comparative Analysis of Selected Indian textile Manufacturers

This study looks at how value is added to understand how well companies manage their finances and operations. It focuses on two main measures: Gross Value Added (GVA) and Net Value Added (NVA), which show how much wealth a company creates. GVA is calculated by subtracting the cost of materials and services used from the total output. NVA is similar but also takes into account the wear and tear on equipment, known as depreciation. The study compares two companies in the textile and manufacturing industry, Mayur Ltd and Siyaram Ltd, to see how effectively they create value, manage costs, make profits, and share wealth with different stakeholders. The results show that Mayur Ltd has steady and reliable growth in both GVA and NVA, which suggests it is financially strong and can keep performing well over time. On the other hand, Siyaram Ltd has higher peaks in GVA and NVA, but these numbers go up and down a lot because they are affected by changes in pre-tax profits. While Siyaram Ltd generates more value at certain times, Mayur Ltd is more stable and likely to perform well in the long term.