Internship Report on Financial Performance Analysis of Amar Pharma Ltd.

Abstract

This internship report presents a comprehensive analysis of the economic performance of a university-based Super Shop operating within the campus of Daffodil International University (DIU). The Super Shop plays a crucial role in meeting the daily needs of students, faculty, and staff while also contributing to the university's revenue stream and students' learning experience. The primary objective of the study was to assess the economic health, sustainability, and operational efficiency of the Super Shop by analyzing its income statements and balance sheets over a three-year duration (2022–2024). The analysis was conducted using standard economic tools and techniques, including ratio analysis, horizontal and vertical analysis, and trend evaluation. Key findings revealed that the Super Shop consistently maintained profitability throughout the three-year timeframe, with its highest net income recorded in 2023. Liquidity remained stable, as indicated by a healthy current ratio above 1.4; however, the quick ratio below 0.5 pointed to a dependence on inventory for short-term obligations. The return on equity peaked at 100% in 2023, reflecting a strong performance relative to invested capital. Despite the positive trends, the report also identified several challenges. These include high operational expenses, heavy reliance on short-term liabilities, and a decline in inventory turnover and asset efficiency. The analysis highlighted the need for cost optimization, better inventory control, and enhanced liquidity management. To address these concerns and support sustainable growth, several recommendations have been suggested. These include implementing digital inventory systems, diversifying revenue streams, reducing dependency on credit, and introducing an online ordering platform. The report also encourages deeper integration between the Super Shop and academic programs, promoting experiential learning for business students. In conclusion, the university-based Super Shop has demonstrated economic viability and operational value. With strategic improvements in cost control, liquidity, and digital infrastructure, it can further enhance its performance and continue serving as both a commercial hub and an educational resource within the university ecosystem.