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@article{191004,
        author = {Rishabh Dev Sharma and Jyotish kumar and Chandan Das and Rajendra Kumar Raut and Praveen Kumar Sahu},
        title = {A Review of Financial Performance of Coal India Limited Based on Ratio Analysis(FY2024-25)},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {8},
        pages = {6091-6094},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=191004},
        abstract = {The present review paper evaluates the financial performance of Coal India Limited for the financial year 2024–25 using ratio analysis based on published financial statements. Financial statement analysis plays a vital role in commerce and financial management by providing insights into liquidity, profitability, solvency, and operational efficiency of firms. The study is descriptive and analytical in nature and is entirely based on secondary data obtained from the annual report of Coal India Limited and previously published research studies. One representative ratio from each major category—Current Ratio, Net Profit Margin, Debt–Equity Ratio, and Inventory Turnover Ratio—has been calculated and interpreted step by step using standard accounting formulas. The findings reveal that Coal India Limited maintained strong liquidity and high profitability with a highly conservative capital structure during FY 2024–25. However, efficiency ratios indicate moderate performance due to sector-specific operational constraints. The study identifies significant research gaps related to sustainability-linked financial performance and optimal capital structuring, thereby providing scope for future research.},
        keywords = {Financial Statement Analysis, Ratio Analysis, Liquidity, Profitability, Coal India Limited, Review Paper},
        month = {January},
        }