Analytical view of the profitability of commercial companies

Agneša Víghová (), Iveta Košovská () and Monika Hudáková ()
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Agneša Víghová: Bratislava University of Economics and Management, Slovakia
Iveta Košovská: Slovak University of Agriculture in Nitra, Slovakia
Monika Hudáková: Bratislava University of Economics and Management, Slovakia

Entrepreneurship and Sustainability Issues, 2023, vol. 11, issue 1, 353-364

Abstract: A reliable report on the company's financial situation can be obtained by analyzing costs, revenues, profit margin and the development of net profit. To study this information, we use a range of indicators from the financial analysis environment. The financial analysis results are interpreted and put into business practice by the accounting units. The basic information sources used in financial analysis are the financial statements of business companies. The article aims to point out the development of revenues, the total net profit of grain growers in the time horizon 2014-2022, as well as the profit margin of the industry for the period 2014-2022. The subject of the analysis was agricultural enterprises, from which we selected one accounting unit that operates in the agriculture sector. Within the industry, they focused our attention on the segment of cereal growers in Slovakia in the time horizon 2014-2022; the mentioned period is interesting because the COVID-19 pandemic and the war in Ukraine marked it. We presented the analysis results in the final part of the article.

Keywords: financial analysis; information sources; balance sheet; profit and loss statement; notes; profitability indicators; Slovakia (search for similar items in EconPapers)
JEL-codes: H83 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ssi:jouesi:v:11:y:2023:i:1:p:353-364

DOI: 10.9770/jesi.2023.11.1(21)

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