A STUDY ON CASHFLOW TREND ANALYSIS OF NIVA BUPA (HEALTH INSURANCE PV LTD)

Abstract

This study examines the cash flow and overall financial performance of Niva Bupa Health Insurance Company Limited based on secondary data collected over the past five years. The main aim is to understand how the company generates and uses cash through its Operating, Investing, and Financing activities, as profit alone does not always reflect the true financial condition of a business. To support this analysis, important liquidity and profitability ratios such as Current Ratio, Quick Ratio, Gross Profit Ratio, and Net Profit Ratio are calculated along with cash flow statements. The results are presented using tables and graphs for better clarity and understanding. The study highlights the company’s liquidity position, stability of operations, and effectiveness in managing funds. It also provides practical insights and suggestions, making it useful for students and researchers who wish to gain a clear understanding of cash flow analysis and financial performance evaluation.