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Purpose: The aim of this research work is to analyze and compare profitability performance of selected paper companies in India. Approach/Methodology/Design: An analytical study method is employed in this research work by relying on secondary data. In this research work 12 paper companies are selected as a sample based on their higher net sales and the study period are last10 financial years from 2012-13 to 2021-22. Ratio Analysis is used as an accounting tool in which six profitability ratios are employed. One-way ANOVA technique of parametric test is used as a statistical tool to identify the difference among sample means. Findings: The major finding of the research work indicates that in all the selected paper companies the profitability performance of shows fluctuating trend during the study period of 10 years. The overall performance was good and satisfactory in Satia Industries Ltd., JK paper Ltd., Seshasayee Paper and Board Ltd. and NR Agarwal Industries Ltd. and it was low and dissatisfactory in Orient Paper & Industries Ltd. and Astron Paper & Board Mill Ltd. for all the selected profitability ratio during the study period. The results of statistical test revealed that in gross profit ratio, operating profit ratio and return on assets ratio formulated null hypotheses are rejected and in net profit ratio, return on net worth ratio and return on capital employed ratio formulated null hypotheses are accepted. Originality/value: In this research work profitability analysis is carried out which is helpful to know the profitability performance of selected paper companies. The result would help investors to make right choice of investment in selected companies. It would also identify that how efficiently a business can generates profit and value for its shareholders from its sales or operations, shareholders' fund or balance sheet’s assets.

Purpose: This study aims to measure, analyze, and compare the productivity performance of selected pharmaceutical companies in India. Approach/Methodology/Design: This study is based on secondary data. In this study, seven pharmaceutical companies are selected as a sample based on paid-up capital of the year 2019-20. The seven companies are selected for their higher paid-up capital, and the study period is seven years from 2013-14 to 2019-20. In this study ratio analysis is used as an accounting tool in which four productivity ratios are employed. The one-way ANOVA technique of parametric test is used as a statistical tool to identify the difference among sample means. Findings: The major findings of the study indicate that in all the selected companies the performance of material productivity, labor productivity and overhead productivity show fluctuating trend. The overall productivity performance of all the companies is very close to each other during the study period of seven years. The result of the statistical tests revealed that in all productivity ratios drawn null hypotheses are not accepted. This means there is a significant difference in different productivity ratios among selected pharmaceutical companies during the study period. Practical Implications: In this study, productivity analysis is carried out which is helpful to measure the productivity performance. The results would help investors to make the right choice of investment in selected pharmaceutical companies. Given the present situation of COVID-19, productivity analysis will be helpful to identify the existing production capacity in concern with pharmaceutical products and services. Originality/value: The significant contribution of this study is to measure the various productivity performances of pharmaceutical companies. Further, the average productivity performance is compared among the seven selected pharmaceutical companies, which shows that average productivity performance is different am