International Journal of Scientific Research and Engineering Development

This study examines the financial performance of ASM Technologies over a period of five years from 2020–21 to 2024–25 using ratio analysis as a key analytical tool. The primary objective is to evaluate the company’s financial strength, liquidity position, profitability, solvency, and operational efficiency. The analysis is based on secondary data collected from annual reports and financial databases. The findings reveal that the company maintained strong liquidity and a conservative capital structure throughout the study period, indicating low financial risk. Although the company experienced a temporary decline in profitability and efficiency during 2023–24 due to expansion and operational pressures, it demonstrated a strong recovery in 2024–25 with improved revenue, profitability, and asset utilization. Overall, the study concludes that ASM Technologies exhibits financial stability, resilience, and promising growth potential, provided it continues to enhance cost control, receivables management, and efficient utilization of resources.

Dr.M.Jayanthi, Mr.C.Udhayamaran,"Financial Performance Evaluation of ASM Technologies Using Key Ratios" International Journal of Scientific Research and Engineering Development, V9(2): Page(2059-2067) Mar-Apr 2026. ISSN: 2581-7175. www.ijsred.com. Published by Scientific and Academic Research Publishing.