author(s)
P Venkatesh and V Bharathi Priya

abstract
The abstract of this research paper titled "Financial Performance" focuses on evaluating the financial performance of key construction companies, with a detailed comparative analysis of L&T Construction against its competitors—KEC International, Dilip Buildcon Ltd., Ashoka Buildcon Ltd., and KNR Constructions. The research uses various financial metrics such as liquidity, profitability, and solvency ratios to assess the competitive standing of these companies. Additionally, it explores cash flow management by comparing receivables and payables positions, providing insights into each company's financial health. By applying tools like DuPont analysis, ANOVA, and regression, the study offers a comprehensive evaluation of the companies' operational efficiency, financial stability, and long-term profitability trends. The findings are crucial for stakeholders like investors, managers, and policymakers to make informed decisions in a competitive construction market.