• JAKIRSHAREEF BAGAWAN
• Dr. Gajraj Singh

The study was conducted to analyze the financial performance of sugar companies in India. Sugar industry is volatile in nature and commercially utilizes the rural resources to meet the demand for sugar and also generates surplus energy to meet the increasing energy needs. Totally forty companies were taken for the study. Ten companies from each zone were selected based on annual volume of sales and market capitalization. Profitability ratios are calculated to measure the overall efficiency of the business. Profitability ratio analysis will not be complete by just computing return on equity (ROE). It is essential to find out the factors that have an impact on the ROE. For this purpose DuPont analysis and Path analysis are used in the study. From the results, there was a significant difference between the return on equity and the DuPont variables and also there is no significant difference between the equity multiplier and the return on equity.

DuPont Variables, Earnings per Share, Path Analysis Financial statements, Analysis, Ratio analysis

"ANALYSIS OF FINANCIAL ASSET PERFORMANCE AND PRODUCTION QUANTITY OF SUGAR INDUSTRY IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 1, page no.1915-1922, January-2019, Available :http://www.jetir.org/papers/JETIR1901D74.pdf

"ANALYSIS OF FINANCIAL ASSET PERFORMANCE AND PRODUCTION QUANTITY OF SUGAR INDUSTRY IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 1, page no. pp1915-1922, January-2019, Available at : http://www.jetir.org/papers/JETIR1901D74.pdf