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Entrepreneurship and Sustainability Issues Open access
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DOI 10.9770/jesi.2023.11.1(21)
Reference to this article should be made as follows:
Víghová, A.; Košovská, I.; Hudáková, M. 2023. Analytical view of the profitability of commercial companies, Entrepreneurship and Sustainability Issues 11(1): 353-364. https://doi.org/10.9770/jesi.2023.11.1(21)
Received: 2023-05-18  |  Accepted: 2023-09-26  |  Published: 2023-09-30

Title

Analytical view of the profitability of commercial companies

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

JEL classifications

H83

URI

http://jssidoi.org/jesi/article/1121

DOI

DOI 10.9770/jesi.2023.11.1(21)

Pages

353-364

Funding

This paper is an output of the science project VEGA no. 1/0429/22 with the title The assessment of property valuation impacts on the financial health of agricultural enterprises in the Slovak Republic.

This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Víghová, Agneša
Bratislava University of Economics and Management, Bratislava, Slovakia http://www.vsemba.sk
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Košovská, Iveta
Slovak University of Agriculture, Nitra, Slovakia http://www.uniag.sk
Articles by this author in: CrossRef |  Google Scholar
Hudáková, Monika
Bratislava University of Economics and Management, Bratislava, Slovakia http://www.vsemba.sk
Articles by this author in: CrossRef |  Google Scholar

Journal title

Entrepreneurship and Sustainability Issues

Volume

11

Number

1

Issue date

September 2023

Issue DOI

DOI 10.9770/jesi.2023.11.1

ISSN

ISSN 2345-0282 (online)

Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 720  |  PDF downloads: 335

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