Assessment of the Financial Position and Performance of the Chosen Companies Operating in the Oil Industry in India

Dhrupal Parekh

Master's thesis

Abstract:

This thesis deals with the assessment of financial position and performance of chosen Indian companies which produce natural gas and crude oil, Indian Oil Corporation limited and Bharat petroleum corporation limited. The review deals with the characteristics of selected ratios of financial analysis and the industry specifics of oil and gas production in India. The practical part analyses the financial position which is represented by the Balance sheet and the financial performance which is represented by the Statement of profit or loss of the company by using vertical and horizontal analysis of these statements covering financial years 2017-2020 with the focus on the representation and changes of the reported assets, liabilities, expenses, revenues and profit for the chosen period in order to identify the potential financial problems and the most significant factors influencing the profit.

Keywords

financial analysis, financial position, balance sheet, assets, liabilities, equity, financial performance, Income statement, expenses, revenues, financial statements, profit, oil industry

Language used: English

Date on which the thesis was submitted / produced: 31. 3. 2021

Thesis defence

• Supervisor: Ing. Enikö Lörinczová, Ph.D.

Czech University of Life Sciences Prague

Faculty of Economics and Management

Master programme / field:
Economics Policy and Administration / Business Administration