LIQUIDITY ANALYSIS OF SELECTED BSE: 30 COMPANIES

The main object of this paper is to analyze the liquidity performance of BSE 30 Companies for the period of 05 years commencing from 2012-13 to 2016-17. For this purpose, the liquidity ratios like current ratio and quick ratio are calculated. In addition to that the ANOVA has been used for testing hypothesis. The result reveals that the liquidity position of Infosys company ltd is good among all units listed in BSE – 30 Companies during the study period and HDFC ltd and Tata Motors ltd is having lowest liquidity ratios during the study period. Furthermore it also found that there is no significant difference in current ratio and quick ratio during the study period.

Keywords: liquidity performance, Current Ratio, Quick Ratio, Working Capital Management.


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