Evaluating Profitability and Employee Perception Using Mixed Methods: A Case Study of Kaveri Garments
Authors
M. Com, M. Phil, Ph. D, Assistant Professor, Department of Commerce with CS & AF, Hindusthan College of Arts & Science Coimbatore, Tamilnadu (India)
III B.COM Accounting & Finance, Department of Commerce with CS & AF, Hindusthan College of Arts & Science Coimbatore, Tamilnadu (India)
III B.COM Accounting & Finance, Department of Commerce with CS & AF, Hindusthan College of Arts & Science Coimbatore, Tamilnadu (India)
Article Information
DOI: 10.51244/IJRSI.2026.130200154
Subject Category: Social science
Volume/Issue: 13/2 | Page No: 1675-1679
Publication Timeline
Submitted: 2026-02-28
Accepted: 2026-03-05
Published: 2026-03-16
Abstract
Financial performance analysis plays an important role in evaluating the operational efficiency and profitability of a business concern. The survival and growth of a business depend on its ability to generate profits and maintain financial stability. The present study analyses the financial performance of Kaveri Garments, a sole proprietorship textile unit located in Tirupur, Tamil Nadu. The study covers a period of selected financial years and uses ratio analysis as a primary tool. Key ratios such as Gross Profit Ratio, Net Profit Ratio, Operating Profit Ratio, Working Capital Turnover Ratio, Current Ratio, and Absolute Liquid Ratio are applied to evaluate profitability, liquidity, and efficiency. The study helps in understanding the financial strength and weaknesses of the company and provides suitable suggestions for improvement. Furthermore, this study incorporates primary data through hypothesis testing to gauge employee perception of the company's working capital management.
Keywords
Financial Statement Analysis, Profitability, Liquidity, Ratio Analysis, Textile Industry
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References
1. Marimuthu, K.N. and Rajendran, S. (2020). Financial Performance of Selected Textile Companies in Tamil Nadu, CMIE Prowess Database Study. [Google Scholar] [Crossref]
2. Priyadharshini, N. and Swetha, S. (2025). A Study on Financial Performance Using Ratio Analysis of a Selected Textile Company in Tamil Nadu, IRJMETS, Vol. 4. [Google Scholar] [Crossref]
3. Indhumathi, S. and Palanivelu, R. (2021). Financial Soundness of Spinning and Weaving Units in Coimbatore, Journal of Management and Commerce Studies. [Google Scholar] [Crossref]
4. Thabasvini, B.J. and Nandhini, M. (2023). Financial Performance Analysis of Tirupur-Based Textile Firms, E3S Conference Proceedings. [Google Scholar] [Crossref]
5. Subha, R. And Ramu, N. (2014). ‘Financial Performance of Textile Industry in Tamilnadu with Special Reference to Coimbatore-A study of profitability analysis’, International Journal of Scientific Research, ISSN NO 2277 – 8179. [Google Scholar] [Crossref]
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