Published Paper Details:

This study analyzes the financial performance of G.M. Industries, a mid-sized manufacturer of pumps and motors operating for over 15 years. The analysis focuses on assessing the company's profitability, liquidity, and solvency by examining financial data from 2019-20 to 2023-24 using ratio analysis, trend analysis, and comparative financial statements. Key findings highlight the company's improving financial health, with a strong current ratio of 2.20 in 2022-23, a gross profit ratio of 75.88% in 2023-24, and a notable net profit ratio of 48.47% in 2023-24, reflecting cost efficiency and profitability. However, the study identifies areas requiring attention, such as the declining absolute liquid ratio and fluctuating debt-to-equity ratio, which peaked at 1.04 in 2020-21, indicating periods of higher financial risk. The research provides valuable insights for management to enhance operational efficiency, improve cost control, and strengthen financial stability. By addressing identified gaps and focusing on sustainable growth strategies, G.M. Industries can continue to strengthen its market position and maintain long-term profitability.