文章基本信息

标题：Analysis of Financial Statements as a Competitiveness Advantage of the Firms in the Greek Poultry Sector 2010-2016
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作者：Christos Konstantinidis ; Panagiotis Pantelidis ; Nikolaos Kartzias 等
期刊名称：Theoretical Economics Letters
印刷版ISSN：2162-2078
电子版ISSN：2162-2086
出版年度：2021
卷号：11
期号：5
页码：938-946
DOI：10.4236/tel.2021.115059
语种：English
出版社：Scientific Research Publishing
摘要：The egg industry is a sector which has a very important role in the Greek economy. The current research aimed at analyzing the financial statements of Kartzias G. SA, Tsakiris Family SA, Golden Eggs SA, Sovimo Hellas SA and Augodiatrofiki SA companies with the largest market share in the market. They belong to the food industry and they have the leading role in the market, mainly with producing and selling eggs. The analysis was conducted with the help of financial ratios, specifically Altman’s Z score, on a series of 7 years, from 2010 to 2016. With this analysis and with the help of the Z score model, we can have a look at the financial image of the companies and more importantly the course they had in the big financial crisis that affected many companies in Greece. The results occurred from the analysis mentioned above show that Kartzias G. SA has significantly improved her Z score which at 2016 was at 10.061 and is in no danger of bankruptcy. Next one is Avgodiatrofiki with a Z score of 1.330 at 2016 and is in the gray zone according to Altman’s Z score.
关键词：Assets;Liabilities;Net Worth;Ratios;Income;Expenses;Profit;Loss;Result;Company;Capital;Foreign Capital;Z Score