• Ms.A.Suganthi, M.B.A.,
• V.Yuvasri

In the dynamic Indian energy sector, the financial health of companies like NLC India Limited (NLCIL) is critical for sustainable growth and national development. This study examines NLCIL's financial performance over a five-year period (2018-2019 to 2022-2023) to shed light on its profitability, solvency, liquidity, and operational efficiency. As a major player in lignite mining and power generation, NLCIL's operations significantly impact energy production and economic stability. Despite its importance, there's a gap in comprehensive financial analyses of Indian companies in this sector. This research aims to fill this void by utilizing established financial ratios and comparative techniques. The study's primary objective is to assess NLCIL's profitability and financial stability. By analysing return on assets (ROA), return on equity (ROE), and solvency ratios, the research evaluates NLCIL's efficiency in profit generation and its ability to meet long-term debt obligations. Additionally, liquidity analysis examines NLCIL's capability to manage short-term financial commitments and maintain operational continuity, utilizing metrics like the current ratio and quick ratio. The study also delves into operational efficiency, identifying areas for improvement in asset utilization and resource management. The findings hold significance for stakeholders within NLCIL and beyond. Strategic decision-making within the company can be informed by insights derived from the analysis, while investors can use the assessment to evaluate NLCIL's financial performance and investment potential. Moreover, the study contributes to industry benchmarking efforts, enhancing understanding of best practices in financial management within the Indian energy sector and fostering sustainable growth and development.

NLC India Limited, financial statement analysis, financial performance, profitability analysis, solvency assessment, liquidity analysis, efficiency analysis, Indian energy sector, lignite mining, power generation, strategic decision-making, investor evaluation, industry benchmarking.

"A study on analysis of financial statement and its financial performance with special reference to NLC India Limited", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.11, Issue 4, page no.b241-b254, April-2024, Available :http://www.jetir.org/papers/JETIR2404128.pdf

"A study on analysis of financial statement and its financial performance with special reference to NLC India Limited", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.11, Issue 4, page no. ppb241-b254, April-2024, Available at : http://www.jetir.org/papers/JETIR2404128.pdf