A STUDY ON FUNDS FLOW STATEMENT AS A TOOL FOR FINANCIAL PLANNING A SECTOR-BASED ANALYSIS WITH REFERENCE TO HERO MOTORCORP Ltd. . int. J. Eng. Res. Sci. Tech. 2025, 21 (3 (1), 942-947. https://doi.org/10.62643/ijerst.v21.n3(1).pp942-947.