CASH FLOW AND FUND FLOW

ANALYSIS OF TVS MOTORS

Guide By
Keerthi P.A Perumal A.S
 CONTENTS

• Introduction about the study

▪ Cash management refers to a broad area of finance involving the collection, handling, and usage of

cash. It involves assessing market liquidity, cash flow, and investments.

▪ Managing cash involves managing the liquidity, or cash assets, available to the company.

▪ Cash inflow deals with money brought into an organization

▪ The cash flow statement shows how much cash comes in and goes out of the company over the

quarter or the year.

▪ Fund flow statement is one of the important management tools for decision making.

▪ The statement is prepared taking into account revenue statement and position statement of the
organization.

▪ The statement reveals the funds inflow and outflow during an accounting period.

▪ In order to measure the soundness and solvency of business, preparation of fund flow is a must.

▪ By preparing fund flow statement, management will be able to know how much funds are available and
where exactly they can be deployed.

▪ It is a statement which portrays the sources from which funds are obtained and the uses to which they
are being put.
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 OBJECTIVES OF THE STUDY

▪ This study is mainly focused to examine the overall financial viability by cash flow
analysis of TVS Motors as stated below:

▪ To study the financial position of TVS Motors Industries.

▪ To study the periodic changes in the financial performance of TVS Motors by

▪ To find out the financial strengths and weaknesses of the company.

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 SCOPE OF THE STUDY

▪ The study has great significance and provides benefits to various parties who directly or
indirectly interact with the company.

▪ The analysis aims at evaluating financial stability and assessing assets and liability management
by using various tools and techniques like ratio analysis and by comparing financial statements.

▪ It is beneficial to the top management of the company by providing crystal clear picture
regarding to the important financial aspects of the TVS Motors.

▪ The study is beneficial to Employees and offer motivation by shoeing how actively they are
contributing for the company’s growth.

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 RESEARCH METHODOLGY

▪ The Finance manager acting alone cannot improve the working capital situation.

▪ Finance can also be defined as the science of money management

▪ An effort has been made an in depth study of working capital management with special

reference to Union Bank of India and Andhra Bank.

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 LIMITATIONS OF THE STUDY

▪ The information used is primarily from historical reports available to the public and

▪ The same doesn’t indicate the current situation of the firm

▪ Only five years of the company’s balance sheets are available and analyses have to be limited to
these years.

▪ Detailed analysis could not be carried for the project work because of limited time

▪ Span.

▪ Since financial matters are sensitive in nature, the same could not be acquired easily.

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 CHAPTER SCHEME

CHAPTER 1

▪ This chapter discussed about the introduction, objectives, research design, methodology used under limitation of the
study.

CHAPTER 2

▪ This chapter gives the review of similar research conducted earlier

CHAPTER 3

▪ This chapter provides company profile details.

CHAPTER 4

▪ This chapter describes the comparison of profits for various years, analysis and interpretation

CHAPTER 5
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▪ This chapter describes the findings, suggestions and conclusion of the study.
 REVIEW OF LITERATURE

▪ Adesh Sharma, “Investment and Financing in Pesticides Industry in India,” Indian Journal of Finance
and Research, Vol.V. No.2 July 2021, p. 67-83.

▪ Agarwal N.K.: Analysis of Financial Management, New Delhi, National Publishing House, 2021.

▪ Bari R.R. (Ed.): Selected reading in cash management, Delhi Triveni Publication, 2017.

▪ Batty J.: Management Accountancy, MacDonald and Evans, 4th ed., 2012.

▪ Beckman Theodore N.: Credit and Collection Management and Theory, New York, McGraw Hill
Company, 2015.

▪ Bernstein Leopard A: Financial Statement Analysis, theory applications and interpretations, Irwin
Richard D., revised ed., 2018.
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 REVIEW OF LITERATURE

▪ Bierman H.K. and A.K. Macdams : Managerial decision for cash and marketable securities, New York:

Cornell University, 2017.

▪ Bogen, J. Jules: Financial Hand Book, New York, The Ronald Press Company, 2014.

▪ Brandit L.K. : Analysis for Financial Management, Englewood Cliffs N.J.: Prentice Hall, 2016.

▪ Brandley J.F.: Administrative Financial Management, 4th Ed., New York, Druden Press, 2014

▪ Brigham F. Biegene : Fundamental if Financial Management, New York, The Dryden Press, 3rd Ed.

2019.
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 REVIEW OF LITERATURE

▪ Chandra Prasanna : Financial Management Theory and Practice, New Delhi, Tata McGraw Hill
Publication Co., 2011.

▪ Chiumintto P.M. : “A Practical basis for Working Capital Management” in Doris William ed.
Hand Book of Business Finance, New York: Prentice Hall, 2011.

▪ Chapin and Hasset : Credit and Collection, Principles and Practice, New Delhi : McGraw Hill,
2016.

▪ Chatterjee A.K.: Managerial Techniques of Bank Lending, Mumbai, Himalaya Publishing

▪ Clements J.N. and Dyres L.S.: Balance sheet and the leading Banker. London Europe, 2012.
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 REVIEW OF LITERATURE

▪ Dalip S. Swamy and V.G. Rao, “The Flow of Funds in Indian Manufacturing Sector,” Sankhya,
Series C. Vol. 37, 2015.

▪ Ernest W. Walker, “Towards a Theory of Working Capital,” The Engineering Economist, Winter
2014 pp. 21-35.

▪ Frank J.R. and H.H. Scholefield: Corporate Financial Management, London, Gover Press, 2010.

▪ F. Owen Irvine, Jr., “Retail Inventory Investment and the Cost of Capital,” The American
Review, September 2011, pp. 633-648.

▪ Firth Michel: Management of Working Capital, New York, The McMillan Press, 2011.

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 ABOUT THE COMPANY

▪ TVS Motor Company is the third largest two-wheeler manufacturer in India. It is the flagship
company of the parent TVS Group employing over 40,000 people with an estimated 15 million
Consumers. It manufactures motorcycles, scooters,moped sand auto rick shaws.

▪ TVS Motor Company was established in 1911 by Shri.T V Sundaram Iyengar. As one of India’s
largest industrial entities it epitomizes Trust, Value and Service. And Shrenik TVS was establish
in 1987.

▪ TVS Group is one of India's oldest business groups. It is a giant conglomerate with presence in
diverse fields like automotive component manufacturing, automotive dealerships and
electronics.
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 ABOUT THE COMPANY

▪ TVS Motor Company Limited manufactures and sells two-wheelers primarily in India. Its
products include motorcycles, scooters, and mopeds, as well as three-wheelers.

ACHIEVEMENTS OF TVS MOTOR COMPANY

▪ 1) TVS Motor Company records 28% growth in Motorcycles

▪ 2) TVS Motor Company report turnover of Rs.939.62 crores record 26% growth

▪ 3) TVS Motor Company sales up by 23%

▪ 4) TVS Bikes sales up by 53%

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THANK YOU