PROFITABILITY OF COMPANY IN INDUSTRY

Eva Kalinova, Petra Mrazova

AD ALTA-JOURNAL OF INTERDISCIPLINARY RESEARCH(2022)

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摘要
Profitability analysis is an integral part of financial analysis of a company. Profit is one of the most commonly used indicators of a company ' s performance and is used to evaluate a company ' s historical performance. Given their importance, it examines how the available information on company ' s profit can be used to increase the profitability. Stock markets are integral and irreplaceable part of a country ' s economy. The objective of the paper is to determine the relationship between the profitability rations and the structure of small and medium-sized enterprises operating in industry in the years 2016 - 2020. The data used were obtained from the Cribis database for the given years. For each company, EBIT is calculated, which is also used for the calculation of ROA. ROE is used to determine the relationship to profitability. Further research should be focused on how the financial analysis influences the company ' s profitability and which companies show higher profitability.
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关键词
Financial analysis, enterprise, profitability, industry, ROE, ROA
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