• Gangadhara

In financial accounting, a cash flow statement is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. The statement captures both the current operating results and the accompanying changes in the balance sheet. As an analytical tool, the statement of cash flows is useful in determining the short-term viability of a company, particularly its ability to pay bills. The cash flow statement is partitioned into three segments, namely: Cash flow resulting from operating activities, Cash flow resulting from investing activities, Cash flow resulting from financing activities. The money coming into the business is called cash inflow, and money going out from the business is called cash outflow. The importance of cash flow statement lies in the fact that it explains the changes in cash and gives insight to the company’s operating, investing and financial activities. In the current study, we have made an attempt to analyse the cash flow statements of the Indian FMCG companies. It found in the study that ITC is the most operationally efficient company, as its net operating cash flow is higher than the other FMCG companies under study. It also has higher cash outflow in the form of investing and financing activities.

Fast Moving Consumer Goods, Cash flow, financing, investing, operating

"AN ANALYSIS OF CASH FLOW STATEMENT OF FMCG COMPANIES", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 12, page no.718-721, December-2018, Available :http://www.jetir.org/papers/JETIR1812F20.pdf

"AN ANALYSIS OF CASH FLOW STATEMENT OF FMCG COMPANIES", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 12, page no. pp718-721, December-2018, Available at : http://www.jetir.org/papers/JETIR1812F20.pdf