Department of Commerce, University of Jaffna, Jaffna, Sri Lanka.
Online published on 30 January, 2012.
An attempt was made to enquire into the entire gamut of the Lanka Aluminium Industries Ltd (LALU) affairs by diagnosing the financial health, particularly, aspects of liquidity, assets management, debt-financing and profitability, applying the techniques of ratio analysis on accounting information for a period five years (i.e., 2003–2007). The result reveals that the LALU shows inefficient financial performance during the period of the study and needs immediate action and care of concerned authorities for its mere existence event.
Financial Diagnosis, Accounting System, Income Statement and Balance Sheet
