Vol. 3, Issue 3, Part C (2017)

Abstract
Liquidity is the ability to source cash at a reasonable cost to meet current commitments. Sustainability is the ability to balance receipts against expenditures over time – forms an overriding goal for fiscal strategy. Liquidity is the ability to source cash at a reasonable cost in order to meet current commitments. The objective of the present project is to analyze the liquidity position and the sustainability growth rate of Wipro ltd for a period of five years from 2011 to 2016. For this purpose, financial ratio analysis has been used. To fulfil the objectives of this study, the ratios such as current ratio, liquid ratio and absolute liquid ratio is calculated. The sustainable growth model as designed by Robert. C. Higgins is manufactured in this study to calculate the growth rate of the company. Finally, the suggestions are offered to improve the financial performance of the company.