تقييم الأداء الماليّ للمؤسسة السوريّة للمخابز فرع طرطوس باستخدام نسب التحليل الماليّ للفترة الزمنية بين 2019- 2023

Abstract

The study aimed to identify financial ratios as one of the important and used methods in financial analysis to understand the financial position of the Syrian Bakery Establishment - Tartous Branch, and to assess its business results. To achieve this objective, the following ratios were analyzed for the period between 2019 and 2023: liquidity ratios, activity ratios, financial leverage ratio, return on equity, and the ratio of expenses to net sales. The necessary data for the study were taken from the financial statements (balance sheet and income statement) prepared by the establishment under study. For the comparison of results, both the historical standard of the establishment under study and a base year comparison were used. The results were interpreted using MS Excel 2016.

The results showed that financial ratios are an important tool for judging and evaluating financial performance. The analysis of financial ratios revealed a decrease in liquidity levels and a significant increase in operating expenses. By comparing the establishment's performance for the studied period with both the historical standard and the base year, it was found that the establishment achieved its best financial performance in 2021.