This report discusses the importance of financial decision making, the role of accounting and finance function in Panini Ltd., and the financial resources available for small and medium-sized enterprises. It also includes the computation and analysis of financial ratios for Panini Ltd. for the years 2018 and 2019, along with the reasons and causes behind the changes in the ratios. The report covers subjects such as accounting, finance, and SMEs, and includes course code and college/university information if applicable.