2026, Vol. 7, Issue 1, Part D

The study titled “A Study on Financial Performance Using Altman’s Z-Score Model at Frontier Industrial Co-operative Tea Factory Ltd, Erumad” evaluates the company’s financial health and stability. Using the Altman’s Z-Score model, the research analyzes financial data from balance sheets and income statements to assess profitability, liquidity, solvency, and efficiency. The Z-Score helps determine the firm’s position in the safe, grey, or distress zone, indicating its risk of bankruptcy. Findings reveal that while the company shows moderate financial stability, there is scope for improvement in working capital management and cost control. The study concludes that continuous monitoring and strategic financial planning are essential for enhancing overall financial performance and ensuring sustainable growth.