Financial performance refers to the act of performing financial activity. It is the process of measuring the results of a firm's policies and operations in monetary terms. Statement of Profit and Loss reflects the performance of the firm over a period of time. “It is a summary of a Company’s revenues and expenses over a specified period, ending with net Profit or loss for the period.” Performance measurement is becoming an essential tool for addressing questions of productivity improvement in terms of efficiency, effectiveness and accountability. The main idea behind this study is to analyze the financial operating position of the company. This research is done with help of secondary data which is gathered from the annual report of the company. Financial performance can be measured by using various financial tools such as comparative statement, profitability ratio, solvency ratio, etc. Based on the analysis, findings have been arrived that the company has got enough funds to meet its debts & liabilities, the Statement of Profit & Loss of the company shows that value of sales has increased every year except in 2015 but profit of the company is showing decreasing trend throughout the study period. 
 
KEYWORDS:  Financial Performance, Comparative Statement, Profitability Ratio, Solvency Ratio. 

Introduction It is the process of identifying the financial strength and weakness of a firm from the available accounting data and financial statement. The analysis is done by properly establishing the relationship between the items of balance sheet and Statement of Profit & Loss, the first take of financial analyst is to determine the information relevant to the decision under consideration form the total information contained in the financial statement. The second step is to arrange information in a way to highlight significant relationship. The final step is interpretation and drawing of inferences and conclusion. Thus financial analysis is the process of selection relating and evaluation of the accounting data information. This studying contains Comparative Statement of Profit & Loss, Ratio analysis, Liquid ratios, and solvency ratios.

Comparative Statement of Profit & Loss  It is the analysis of changes in different components of the financial statements over different periods with help of a series of statements. Such an analysis makes it possible to study periodic fluctuations in different components of the financial statements. 

Ratio Analysis  Ratio analysis is a widely used tool of financial Performance analysis. The term ratio is refers to the relationship expressed in mathematical terms between two individual figures or group of figures connected with each other in some logical manner and are selected from financial statements of the concern. It helps to express the relationship between two accounting figures in such a way that users can draw conclusions about the performance, strengths and weakness of a firm.