CA Bigyan Kumar Mishra

All listed companies are bound to report their cash flow statement while announcing their annual financial results. Cash flow statement is part of the financial statements that the company publishes every year. For financial reporting purposes, business activities are classified into three groups: operating, investing and financing activities in the cash flow … [Read more...] about Understanding operating, financing and investing activities of the company

If you’re new to investing or trying to better understand the financial health of businesses in India, you may have come across the term financial ratios. These ratios are essential tools that help investors assess the performance of a company and its ability to generate profits, manage debts, and cover financial obligations. This detailed guide will explain the most … [Read more...] about A Detailed Beginner’s Guide to Key Financial Ratios for Investors

Annual reports are key documents that companies produce each year to share their financial performance and plans with shareholders and potential investors. If you're new to reading these reports, they may seem complex at first. But don’t worry – with a bit of practice, you can easily learn how to read them.  Here's a simplified guide that explains the most important … [Read more...] about Understanding Annual Reports: A Simple Guide for Beginners

Many people in India eventually reach a point where they think about starting a company. Maybe it begins with a small business idea, a startup with friends, or a professional service that is growing fast. When that moment comes, one of the most common business structures people choose is a Private Limited Company. The process of creating this company is governed by the … [Read more...] about Private Limited Company Registration in India: Simple Step-by-Step Guide for Beginners (Companies Act 2013)

A sole proprietorship in India is the simplest and most common type of business for beginners. It is a business owned, managed, and controlled by one person, and in the eyes of the law, the owner and business are considered the same entity. This structure is ideal for anyone starting small, whether it’s a grocery shop, a home bakery, or a tailoring unit. You can begin … [Read more...] about What Is a Sole Proprietorship in India? A Complete Beginner’s Guide

Section 12(3) of the Companies Act, 2013 lays down basic rules on how a company must display its identity details in India. These rules ensure transparency so that anyone dealing with the company can easily know who the company is and where it operates from. This section is important because it helps build trust, avoids penalties, and ensures smooth interaction with … [Read more...] about How Should a Company Display Its Name and Details Under the Companies Act, 2013?