• Srishti Shaifali Minz

Finance is the life blood for any organization and is always being disregarded in financial decision making since it involves investment and financing in short-term obligation. The study aims to analysis the financial performance of BSNL, a largest public sector company has been providing telecom services for the period of two years (2016-17 and 2017-18). Financial analysis is a process of evaluating the relationship between component parts of a financial statement to obtain a better understanding of a firms position and performances. It also helps in short-term and long-term forecasting and growth can be identified with the help of financial performance analysis. The financial performance analysis is the process of determining the operating and financial characteristics of a firm from accounting and financial statements. The goal of this analysis is to determine the efficiency and performance of firm’s management by comparing the balance sheet of both the fiscal years. The analysis is an attempt to measure the firm’s liquidity, profitability and other indicators that the business is conducted in a rational and normal way by doing Ratio analysis; it is a technique of analysis and interpretation of financial statements. It is the process of establishing and interpreting various ratios for helping in making decision. ensuring returns to the shareholders to maintain at least its market value. The study will help the stakeholders of the BSNL to take the necessary steps to improve the profitability position of the firm.

Public sector companies, Profitability, Ratio analysis, solvency

"ANALYSIS OF FINANCIAL PERFORMANCE OF BHARAT SANCHAR NIGAM LTD. (BSNL) IN THE YEAR 2017 AND 2018 – PUBLIC SECTOR UNDERTAKING", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.578-584, May-2019, Available :http://www.jetir.org/papers/JETIR1905N87.pdf

"ANALYSIS OF FINANCIAL PERFORMANCE OF BHARAT SANCHAR NIGAM LTD. (BSNL) IN THE YEAR 2017 AND 2018 – PUBLIC SECTOR UNDERTAKING", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 5, page no. pp578-584, May-2019, Available at : http://www.jetir.org/papers/JETIR1905N87.pdf