International Journal of Scientific Research and Engineering Development

This project conducted an analytical research study on the critical cash flow patterns of an organization operating within the highly competitive Fast-Moving Consumer Goods (FMCG) contract manufacturing sector from 2022 to 2024. The fundamental premise was to evaluate the financial health of the plant, given that effective cash flow management is paramount for operational viability and preventing insolvency in this high-volume, low-margin environment. The methodology employed a descriptive financial analysis utilizing robust tools, specifically Ratio Analysis (including Cash Flow Adequacy and Cash Conversion Cycle) and Trend Analysis, to quantify and interpret changes in the organization's liquidity and solvency profile over the three-year period. The analysis conclusively demonstrated the company's financial resilience, highlighted by a net positive increase in cash that was primarily driven by strong core operating activities. Furthermore, the findings showcased a commendable and strategic commitment to future expansion, evidenced by significant cash outflows dedicated to investing activities in fixed assets. This systematic, data-driven evaluation provided the essential, actionable insights necessary for management to execute proactive cash control and support sustained strategic growth.