A STUDY ON THE FINANCIAL PERFORMANCE WITH REFERENCE TO ITC LIMITED – STRATEGIC BUSINESS UNIT PACKAGING & PRINTING

Special Issue - Innovative Commerce: Bridging Business and Computer Applications (ICBBCA-2026) |PG Department of Commerce with Computer Applications, Mannar Thirumalai Naicker College, Madurai – March 2026| International Journal of Computer Science (IJCS) Published by SK Research Group of Companies (SKRGC)

Abstract

This study evaluates the financial performance of ITC Limited’s Packaging & Printing Strategic Business Unit over a five-year period from 2019–20 to 2023–24 with the objective of examining its financial stability, profitability, liquidity position, capital structure, and overall operational efficiency. The analysis is based entirely on secondary data obtained from published annual reports and reliable financial databases, ensuring accuracy and consistency in evaluation. To provide a comprehensive assessment, key financial tools including liquidity ratios, profitability ratios, solvency measures, trend analysis, and common-size statements are systematically applied to interpret performance patterns across the selected years. Liquidity indicators are used to determine the company’s ability to meet short-term obligations, while profitability ratios measure its efficiency in generating earnings from operations. Solvency measures evaluate long-term financial soundness and dependence on external borrowings, and trend analysis helps identify growth patterns in assets, revenue, and capital employed. The results of the study indicate that the company maintains a strong equity foundation with minimal reliance on debt financing, reflecting a conservative and low-risk capital structure. Profit margins remain stable throughout the study period, demonstrating effective cost control and operational management. The steady growth in total assets and revenue further indicates consistent expansion and sound financial planning.

References

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Keywords

Financial Performance, Ratio Analysis, Liquidity, Profitability, Solvency, ITC Limited, Trend Analysis.