Finance is often defined simply as the management of money or fund Management. Modern finance, however, is a family of business activity that includes the origination, marketing, and management of cash and money surrogates through a variety of capital accounts, instruments, and markets created for transacting and trading assets, liabilities, and risk. Finance is conceptualized; Performance measures assess the efficiency and profitability of investment, the safety of debtors’ claims against assets, and the likelihood that derivate instruments will protect investors against a variety of market risks. Finance is both art and science, although these activities increasingly converge through the intense technical and institutional focus on measuring and hedging risk-return relationships that underlie shareholder value. There are various methods or techniques that are used in analyzing financial statements, such as comparative statements, schedule of changes in working capital funds analysis and rations analysis.

Keywords : Financial analysis of Current ratio, Gross profit ratio and Net profit ratio.