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The financial statement of PUMA, a sports company has been selected for this research. The financial statement has been examined throughout this paper. | Financial performance analysis of Puma International Journal of Management IJM Volume 10 Issue 6 November-December 2019 pp. 239 246 Article ID IJM_10_06_023 Available online at http www.iaeme.com ijm issues.asp JType IJM amp VType 10 amp IType 6 Journal Impact Factor 2019 9.6780 Calculated by GISI www.jifactor.com ISSN Print 0976-6502 and ISSN Online 0976-6510 IAEME Publication FINANCIAL PERFORMANCE ANALYSIS OF PUMA Dr. V. Andal Associate Professor Department of Commerce VELS Institute of Science Technology and Advanced Studies Chennai Tamilnadu India Dr. S. Suganya Assistant Professor Department of Commerce VELS Institute of Science Technology and Advanced Studies Chennai Tamilnadu India Dr. S. Vennilaa Shree Professor Department of Commerce VELS Institute of Science Technology and Advanced Studies Chennai Tamilnadu India ABSTRACT The financial statement of PUMA a sports company has been selected for this research. The financial statement has been examined throughout this paper. The financial statement includes the Income statement Balance sheet and Cash flow statement. Horizontal analysis Vertical analysis Trend analysis and mainly Ratio Analysis has been used to examine the financial performance and to make suggestions to improve finance flow improve dividend and to reduce liabilities of PUMA. The major analysis is based on the financial years 2017 and 2016 ending on the 31st of December in each and every year. The latest financial performance of the company is being compared with the company s statements for the last five years starting 2013 for showing trends. On the basis of the analysis suggestions have been made to improve the financial performance and market share of PUMA. Keywords Financial ratio PUMA Financial analysis Performance Ratio Analysis. Cite this Article Dr. V. Andal Dr. S. Suganya Dr. S. Vennilaa Shree Financial Performance Analysis of Puma International Journal of Management IJM 10 6 2019 pp. 239 246. http www.iaeme.com IJM issues.asp JType