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Research Paper | Accounting | India | Volume 10 Issue 10, October 2021
Cash Flow Statements: A Comparative Analysis between TATA Motors Ltd and Maruti Suzuki India Ltd
Sikh Simran Bhupender Singh 
Abstract: A Cash Flow Statement shows inflows and outflows of cash and cash equivalents from various activities of a company during a specific period. It provides information about historical changes in cash and cash equivalents by classifying cash flows into operating activities, investing activities and financing activities. It is required that companies should prepare a cash flow statement and present it for each accounting period for which financial statements are presented. Present paper focuses on a comparative analysis of cash flow statements of two major Indian Automobile companies: TATA Motors Ltd and Maruti Suzuki India Ltd with an aim to study and compare their growth for a latest five - year period. Horizontal Analysis technique is being used as it allows to easily spot trends and growth patterns in financial statements. The horizontal analysis of cash flow statements of both companies finds and concludes that TATA Motors Ltd has better growth rates in operating cash flows and investing cash flows as compared to Maruti Suzuki India Ltd whereas for financing cash flows, growth pattern is more positive for Maruti Suzuki India Ltd in comparison with TATA Motors Ltd.
Keywords: Cash and cash equivalents, Operating Cash Flows, Investing Cash Flows, Financing Cash Flows, Horizontal Analysis
Edition: Volume 10 Issue 10, October 2021,
Pages: 290 - 294
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