International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Open Access | Fully Refereed | Peer Reviewed

ISSN: 2319-7064


Downloads: 3 | Weekly Hits: ⮙1 | Monthly Hits: ⮙2

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


How to Cite this Article?

Sikh Simran Bhupender Singh, "Cash Flow Statements: A Comparative Analysis between TATA Motors Ltd and Maruti Suzuki India Ltd", International Journal of Science and Research (IJSR), https://www.ijsr.net/get_abstract.php?paper_id=SR211007115444, Volume 10 Issue 10, October 2021, 290 - 294

How to Share this Article?

Enter Your Email Address


Similar Articles with Keyword 'Cash'

Downloads: 2

Research Paper, Accounting, India, Volume 10 Issue 6, June 2021

Pages: 821 - 824

Performance Appraisal of Bharat Petroleum Corporation Limited through Free Cash Flow

Dr. M. Sasi Bhushan

Share this Article

Downloads: 5 | Weekly Hits: ⮙1 | Monthly Hits: ⮙2

Research Paper, Accounting, India, Volume 10 Issue 9, September 2021

Pages: 515 - 519

A Comparative Study on Cash Flow Statements of ITC Ltd and HUL

Sikh Simran Bhupender Singh

Share this Article

Similar Articles with Keyword 'cash'

Downloads: 2

Research Paper, Accounting, India, Volume 10 Issue 6, June 2021

Pages: 821 - 824

Performance Appraisal of Bharat Petroleum Corporation Limited through Free Cash Flow

Dr. M. Sasi Bhushan

Share this Article

Downloads: 5 | Weekly Hits: ⮙1 | Monthly Hits: ⮙2

Research Paper, Accounting, India, Volume 10 Issue 9, September 2021

Pages: 515 - 519

A Comparative Study on Cash Flow Statements of ITC Ltd and HUL

Sikh Simran Bhupender Singh

Share this Article

Similar Articles with Keyword 'Operating'

Downloads: 2 | Weekly Hits: ⮙1 | Monthly Hits: ⮙2

Research Paper, Accounting, India, Volume 10 Issue 11, November 2021

Pages: 538 - 542

Profitability Analysis of Selected Oil Refinery Companies in India

Sunilkumar B. Tailor

Share this Article

Downloads: 2

Research Paper, Accounting, India, Volume 10 Issue 6, June 2021

Pages: 835 - 840

Profitability Analysis of Hindustan Petroleum Corporation Limited and Bharat Petroleum Corporation Limited

Dr. Sasi Bhushan Mamilla

Share this Article

Similar Articles with Keyword 'Flows'

Downloads: 2

Research Paper, Accounting, India, Volume 10 Issue 6, June 2021

Pages: 821 - 824

Performance Appraisal of Bharat Petroleum Corporation Limited through Free Cash Flow

Dr. M. Sasi Bhushan

Share this Article

Downloads: 5 | Weekly Hits: ⮙1 | Monthly Hits: ⮙2

Research Paper, Accounting, India, Volume 10 Issue 9, September 2021

Pages: 515 - 519

A Comparative Study on Cash Flow Statements of ITC Ltd and HUL

Sikh Simran Bhupender Singh

Share this Article

Similar Articles with Keyword 'Investing'

Downloads: 5 | Weekly Hits: ⮙1 | Monthly Hits: ⮙2

Research Paper, Accounting, India, Volume 10 Issue 9, September 2021

Pages: 515 - 519

A Comparative Study on Cash Flow Statements of ITC Ltd and HUL

Sikh Simran Bhupender Singh

Share this Article

Downloads: 152

Research Paper, Accounting, Indonesia, Volume 8 Issue 10, October 2019

Pages: 634 - 636

Valuation Model of financial decision making company of State Company (BUMN), Foreign Company (PMA) and Private Company in Indonesian Listed Company (IDX)

Fauzi R. Rahim, Muhammad Ali, Syamsu Alam, Mursalim Nohong

Share this Article

Similar Articles with Keyword 'Financing'

Downloads: 5 | Weekly Hits: ⮙1 | Monthly Hits: ⮙2

Research Paper, Accounting, India, Volume 10 Issue 9, September 2021

Pages: 515 - 519

A Comparative Study on Cash Flow Statements of ITC Ltd and HUL

Sikh Simran Bhupender Singh

Share this Article

Downloads: 98

Research Paper, Accounting, Vietnam, Volume 6 Issue 3, March 2017

Pages: 2116 - 2126

The Factors Impact on Conversion of Financial Statements From Vietnams Accounting Standard (VAS) into International Financing Reporting Standard (IFRS) - Experimental Research for Vietnam Listed Join-Stock Companies

Nguyen Ngoc Hiep

Share this Article

Similar Articles with Keyword 'Analysis'

Downloads: 192 | Monthly Hits: ⮙2

Research Paper, Accounting, Indonesia, Volume 7 Issue 2, February 2018

Pages: 335 - 341

Tax Compliance Intention : Experimental Analysis Towards Belief, Feeling, and Attitude

Supriyati, Bambang Tjahjadi, I Made Narsa, Heru Tjaraka

Share this Article

Downloads: 182 | Weekly Hits: ⮙1 | Monthly Hits: ⮙4

Research Paper, Accounting, Indonesia, Volume 6 Issue 12, December 2017

Pages: 789 - 795

The Influence of Accounting Information Quality on Financial Performance of Islamic Microfinance (BMT) (Case Study on Islamic Microfinance (Baitulmal Wattamwil -BMT) in Pontianak City)

Dr. Muhammad Syaifullah

Share this Article
Top