1) The current ratio for the year 2006-07 i.e. 8.

39 which is very high than the ideal on i.e., 2:1. So it indicates that there is much licking of capital in current assets which is not a good sign. 2) A quick ratio is 1:1 considered as ideal But, this quick ratio considerable in the year 2012 it is much higher in all the year of study. It is very high especially in the financial year 2006-07 which is 5.55 . 3) We found that the net profit ratio of the SUDHAKAR POLYMERS LIMITED is high in the year 2008-09 i.e., 2.09% and the operating ratio in the year 2006-07 is low which a good high is. 4) The Study shows the gross profit ratio is in a fluctuating character and it is fluctuating through the year 2011-12. 5) The inventory turnover or stock velocity of the unit i.e., the number of times the stock has been turned over during the period. 6) It is indicated the number of times debtors turnover each year is high ratio is considered congenial for the business as it implies better cash flow.

7) A high capital turnover ratio indicates utilization of the units fixed assets. A ratio
around 5 is considered as ideal. This company has low working capital turnover ratio.

8) Companys reserves & surpluses initially increased, but later on they fell down
due to loss accursed in 2008-09.

9) Company working capital was very low in the year 2007-08 but in the year 200809 it increased to 19.92% clue to increase in the current assets.

10) During these periods company took some loans from out side chase fixed assets. 11) Sundry debtors increased during all the periods with slow rates due to increase in
the credit sales.

12) During all the periods companys sales were increased. 13) Expenditure of the company also increased due to increased in production & other
expenditures.

14) Profitability of the company was good.

 Companys current ratio is not satisfactory so it should increase current assets in comparison to current liabilities. As companys fixed assets turnover ratio is continuously decreasing it means it has under utilization of available resources. So it can expand its activity level without any additional capital investment. Liquid ratio is decreasing it may result in difficulties of meeting current obligation. Company utilized its resources efficiently having high inventory turnover ratio and operating with reduced cost. It can reduce the need of working capital by availing credit period from suppliers. Company is not making optimum utilization of fixed assets as its fixed assets turnover ratio is continuously decreasing. Recently proportion of debt in comparision to equity capital is higher in Mar09 which results in cash outflow in the form of interest.