Abstract:
A business enterprise specifically a company is a conscious, deliberate and purposeful creation for satisfying
the domain of aspiration of the society at large. It is an independent and a separate legal entity. The survival stability
and growth of such entity within society largely depend on the wealth created by it through the collective efforts of all
the stakeholders-shareholders, providers of loan capital, employees and the government. All these stakeholders are the
parties to whom the result of operations of business is communicated. Therefore, present study attempts to show how
and to what extent the Value Added Statement (VAS) can supplement additional financial information to satisfy all the
stakeholders of the enterprise. Further, in order to meet the objectives of the study, data were collected from secondary
sources mainly from financial report of the selected company (i.e., ABANS Listed Manufacturing Company) which was
published by Colombo Stock Exchange (CSE) in Sri Lanka. Hence, it is clear that ratios using Value Added (VA)
indicate that the company little bit efficient in terms of utilization of materials.
