Volume 2 - Issue 1, January - February 2026

Financial analysis is the process of evaluating businesses, projects, budgets, and other inance-related transactions to determine their performance and suitability. Typically, financial analysis is used to analyze whether an entity is stable, solvent, liquid, or profitable enough to warrant a monetary investment. Financial analysis is the process of examining a company's performance in the context of its industry and economic environment in order to arrive at a decision or recommendation. Various research techniques are used in this research such as Profitability ratios, Solvency ratios and Comparative balance sheet. Finally the result of this study company’s profit is good and the company’s assets and liabilities are used in satisfactory manner. The process of identifying a company's strengths and weaknesses is referred to as financial analysis. By determining the relationship between the items on the balance sheet and profit and loss account of the business, the study is completed. The investigation was conducted by examining COAL INDIA LTD five-year financial statements. The study's primary goals are to determine the company's financial analysis and to assist in determining the company's growth. Secondary data is used in this study.

Dr.Gayathiry D, Mr.Pranav Prakash S,"Financial Health Assessment of Coal India Limited: An Empirical Ratio Analysis Approach" International Journal of Advanced Multidisciplinary Research and Educational Development, V2(1): Page(1143-1149) Jan-Feb 2026. ISSN: 3107-6513. www.ijamred.com. Published by Scientific and Academic Research Publishing.