ფინანსური მდგომარეობის ზოგადი ანალიზი შპს „იფქლის“ მაგალითზე

The present paper is performed to illustrate the importance of analyzing the financial condition of a company. Paper provides main issues and indicators, through which financial condition of the analyzed company is determined. For this purpose, the paper is divided into two parts: theoretical and practical.
In the theoretical part, main aspects of the analyses of the financial conditions are discussed, the essence and purpose of the analysis are outlined,the information sources required for the analysis are explained and characterized, and the main indicators of the financial condition analysis based on financial statements are interpreted.
In the practical part, a financial analysis is made based on the financial statement of “Ifkli Ltd”, accordingly, the coefficients are calculated, and the relevant conclusions are drawn. The structure of the balance sheet and its dynamics are discussed widely. Liquidity ratios are calculated for the beginning and end of the period, and in comparison, conclusions are made about the current changes in the company. The cash flow dynamics in the company are analyzed, and the profitability of the enterprise and the level of risk are calculated. Finally, the financial stability of the enterprise is checked, and the relevant conclusions are drawn.
In general, the conclusions made from the analysis of financial statement, together with the management, also help investors to make conclusions. If the management determines the ways of performing the activity after the analysis, the investors make a decision whether to invest the funds in this company. Consequently, financial statement reporting is extremely useful and important in our era.