Keywords : Value Added Statement (VAS), Gross Value Added (GVA), Net Value Added (NVA), Value Added Ratio (VAR), FMCG (Fast Moving Consumer Goods) Industry

Abstract : This study has been done with the aim to compare Value Added Statements (VAS) and Value Added Ratio (VAR) of selected 2 FMCG companies namely Britannia Industries Ltd and Nestle India Ltd by using non-probability judgemental technique. To achieve the motive of comparison of VAR, Value Added Statement was prepared by researcher from annual report of both the companies as GVA and NVA has been found out for further analysis and then calculated Ratios that are NVA to Sales ratio, Contribution to Employees to NVA Ratio Contribution to Capital providers to NVA Ratio, Contribution to Government to NVA Ratio, Contribution to owner to NVA Ratio VAS. This study covers five years of research period Starting from 2021-22 to 2025-26. For data analysis T-test is used. This study concluded that there is significant difference between the performance of both the companies.

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