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Abstract
Comparative financial statements are used by managers and financial analysts. This allows clear and profound analysis of the company’s performance. Comparative financial statements foresees the potent in its development. This paves to determine trends and forecast changes. Our Indian Economy has a major impact on food industry. The scope of this study is to find the current financial position of India Tobacco Limited and Nestle India Limited. This study uses the comparative statement analysis as the main tool. The data used in the article is secondary data and it covers a study period between 2016-2018.