1. – Assist. Prof., Dept. of Commerce, Rabindra Mahavidyalaya, Champadanga, Hooghly, West Bengal, India.
| Received
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Accepted
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Published
30-Nov-2017 |
Abstract
Cash flow ratios of a company help its financial users to get relevant information regarding its financial resources for a
given period. Cash flow ratios are now being randomly used by the researchers, rather than traditional ratios. It is more
effective and justified. Cash flow-based ratios are especially surprising. This is because they do not only play a significant
role in the credit rating of evaluation, but also forecast the failure of a corporation. In this study, we considered the
company CMC for analysis. From the study, it is clear that the liquidity and solvency position of the company is moderate,
whereas the company maintained low profitability. On the other hand, the efficiency ratios and sufficiency ratios the study
gives us provide a new look of financial judgement.
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