Compartive Study of Cash Flow Statement A Case Study of Cash Flow At Gubba Cold Storage (Hyderabad)

Abstract

A cash flow statement is prepared by an entity: It shows cash receipts from major sources and cash payments for major uses during a period. The main objective of this study is to know the company’s financial performance on cash flow statement It may be prepared at quarterly intervals but at least at yearly intervals. According to this, all the cash transactions of the company are divided in three activities. i.e. operating, investing, and financing activities. such classification helps the investors and other stakeholders in analysing the cash flow data. In this paper, a comparative study has been undertaken between two companies: Gubba cold storage and GNR cold storage. This study has made an attempt to analyse the company’s cash flows by using t- test. In this study we found that the hypothesis ho is accepted.