FINANCIAL RATIO ANALYSIS OF THE GASTRONOMY COMPANY “UGOSTITELJSTVO - SIMIĆ M”: CASE STUDY

Abstract

There is great potential for financial indicators (ratio numbers) to be a useful analytical tool for investors and other stakeholders. In financial analysis, financial ratios are used as a standard for assessing the financial condition and performance of a company. The ratio analysis includes an evaluation for a useful interpretation of the financial statements. One financial indicator does not in itself indicate a favorable or unfavorable situation. The aim of this research work is to look at the key financial performance of a domestic catering company, in order to give a valid assessment of the financial health of the company. For the purposes of conducting the analysis, the data from the publicly published financial reports of the company (balance sheet and income statement) for the five-year period, from 2015-2019.