دراسة مقارنة لنماذج التنبؤ بالفشل المالي : حالة شركة الخزف السعودي خلال الفترة 2013-2019

Abstract EN

This paper aims to examine the possibility of applying the financial prediction models to the Saudi Ceramic Company, in order to achieve this objective, an analytical study of the company was carried out by using three models: Altman, Keda and Sherrod over the period 2013-2019.

The main result of this paper is that the Saudi Ceramic Company faces the risk of financial failure as the three models gave similar results which exposed the company's weaknesses and failures, whereas the Saudi Ceramic Company faces several problems due to its poor financial performance, notably associated with decreased liquidity and declining profits.

Therefore, the Saudi Ceramic Company must take the necessary measures and improve its financial situation before falls into bankruptcy.