Abstract
A firm could evaluate a prospective project's lifetime cash inflows and outflows as part of capital planning to see if the anticipated returns generated match a suitable goal benchmark. Investment assessment is another name for capital budgeting. In an ideal world, companies would explore all initiatives and opportunities that increase shareholder value and profit. Because the quantity of capital or money available for new projects in every organisation is limited, management utilises capital budgeting strategies to evaluate which initiatives will provide the highest return over a given period. As the basic information regarding the industry like industry major players, industry competitiveness and their products .Data regarding company profile, like vision, mission, quality policy and its products. Information collected from both primary and secondary sources. conceptual background it comprises information regarding capital budgeting, and its various technique like information on capital budgeting and its different techniques, such as NPV, ARR, PBP, and IRR, as well as a review of the literature. It will cover study design, including the sort of research technique employed, data gathering methods, and limitations. The fourth chapter deals with data analysis and interpretation, which includes Various ratios are used to assess the company's financial statement.

Key words: Budgeting, Company, Financial Statement