Keywords : Correlation


A Study on the Effect of Cost of Capital on Profitability of a company

Gayathri C.S.; Vijayalakshmi S

International Research Journal on Advanced Science Hub, 2021, Volume 3, Issue Special Issue 6S, Pages 54-59
DOI: 10.47392/irjash.2021.165

The Cost of Capital plays a significant role in capital budgeting decisions and is also used as a financial standard. The Weighted Average Cost of Capital (WACC) caters to the need to have a single rate, which helps to analyze and compare the cost of different sources of funds. It is important for all companies to understand the relationship between the cost of capital and its profitability to take proper care of the cost of capital to ensure a favorable financial situation in the company. The use of a statistical method such as correlation in understanding the relationship is systematic and scientific, which will provide better insight for future decision making. This paper undertakes to study the relationship between the cost of capital and profitability of Ports And Special Economic Zone Limited.

Analysis on Liquidity and Profitability Position of Food and Beverage Product Industry

Vijayalakshmi S.; Bindhi A

International Research Journal on Advanced Science Hub, 2021, Volume 3, Issue Special Issue 6S, Pages 165-169
DOI: 10.47392/irjash.2021.184

In the corporate world there has been a burning issue in the trade-off between liquidity and profitability position of the organisation. In the management there is a need to trade-off between liquidity and profitability as it helps to maximise the shareholder’s wealth. In the growth and survival of the business liquidity and profitability are very important issues.  The main aim of the study is to know the relationship between liquidity and profitability of NESTLE India limited. The study covered a period of five years from 2015-2019. To analyse the relationship between liquidity and profitability the study has used liquidity and profitability as financial tools and Karl Pearson, correlation of co-efficient as statistical tools. It is found that there is a negative relationship between liquidity and profitability of the firm.

Structure and Financial Performance of Primary Agricultural Credit Cooperative Societies in Mizoram

Mr. Vanlalmuana; Dr. Laldinliana

International Research Journal on Advanced Science Hub, 2020, Volume 2, Issue Special Issue ICARD 2020, Pages 202-206
DOI: 10.47392/irjash.2020.120

Agriculture is one of the most important sectors in the country as more than 55 percent of total workforce in India is engaged in the sector. Since the formulation of Indian Cooperative Societies Act in 1912, cooperative sector plays a major role in delivering credit to the masses. One of the main players of Rural Short-Term Cooperative Credit System (RSTCC) in the country as well as in Mizoram is Primary Agricultural Credit Cooperative Societies (PACS). The paper examines the structure and financial performance of 25 sample PACS using certain structure and financial parameters like – villages covered, membership, employment generation, working capital, total business, capital structure, CD ratio, debt-equity ratio, return on investment etc. And to draw inferences, statistical tools like CAGR, t-value of curve estimation, ratios and Pearson Correlation were used. While the village coverage is low, membership base has increased significantly. The sample PACS were able to utilise its membership base to increase its share capital. However, credit-deposit ratio and capital structure of the sample PACS do not have significant relationship on return on investment.