• Dr.Venkateswararao.Podile
• Dr.K.Sudha Rani
• Dr. Ch. Hema Venkata Siva Sree

Owners and Managers are naturally interested in financial soundness of their Business Enterprise. Financial soundness can be measured in terms of operating efficiency. Operating efficiency of an enterprise means its ability to earn adequate returns to owners and depends ultimately on the profits earned by the enterprise. The profitability of an enterprise is measured by profitability ratios. In this paper, an attempt is made to do Profitability Analysis of Kristna Engineering Works. Kristna Engineering Works is one of the leading manufacturers and exporters from India engaged in the manufacturing of Sugar Mill Rollers, Blank Shells, Mill Spares, Crane Preparatory Devices and spares for sugar and for other allied industries. It is a small and partnership enterprise located at Vijayawada of Krishna district of Andhra Pradesh. Profitability analysis was done through analyzing various profit margins, Profitability ratios relating to investments and Profitability ratios relating to various expenses. Profit margins covered include Gross Profit Margin, Operating Profit Margin and Net Profit Margin. Profitability ratios relating to investments include Return on Assets (ROA), Return on Capital Employed (ROCE) and Return on Share holder’s equity (ROSE). Profitability ratios relating to various expenses include Cost of Goods sold Ratio, Operating Expenses Ratio, Administrative Expenses Ratio, Selling Expenses Ratio and Financial Expenses Ratio. Chi-square test is used for testing the hypotheses formed.

Financial Expenses Ratio, Net Profit Margin, Operating Profit Margin, Return on Assets (ROA), Return on Capital Employed (ROCE), Selling Expenses Ratio.

"PROFITABILITY ANALYSIS OF A SMALL AND PARTNERSHIP ENTERPRISE - A CASE STUDY OF KRISTNA ENGINEERING WORKS", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 11, page no.460-467, November-2018, Available :http://www.jetir.org/papers/JETIR1811360.pdf

"PROFITABILITY ANALYSIS OF A SMALL AND PARTNERSHIP ENTERPRISE - A CASE STUDY OF KRISTNA ENGINEERING WORKS", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 11, page no. pp460-467, November-2018, Available at : http://www.jetir.org/papers/JETIR1811360.pdf