“A STUDY ON FUNDS FLOW STATEMENT AS A TOOL FOR FINANCIAL PLANNING A SECTOR-BASED ANALYSIS WITH REFERENCE TO HERO MOTORCORP Ltd. ”. International Journal of Engineering Research and Science & Technology, vol. 21, no. 3 (1), Aug. 2025, pp. 942-7, https://doi.org/10.62643/ijerst.v21.n3(1).pp942-947.