التحليل المالي لبعض المؤشرات المالية للشركات الزراعية لشركة المرجى لتربية الماشية و تنمية الزراعة في تونس للمدة (2015-2019)‎

Abstract EN

The company's liquidity ability to cover its current liabilities is limited to once during the research years.

The quick turnover ratio remained below one, and the value of the working capital indicates that the company can cover the current liabilities on their due dates.

And the stock is a high proportion.

The net profit margin was low throughout the research period, and the results of calculating the return on equity on the company suffer from weak performance and low profits.

The inventory turnover rate is modest, and indicates that the company's inventory management policy is inefficient and needs to be reviewed.

It turns out that the storage period at Al-Marja Company is long.

The results of the average collection period showed the debtors' commitment to pay on the agreed dates and the efficiency of the collection policy followed by the company.

The turnover rate of total assets indicates that the company is not using its assets efficiently or that a decrease in the level of sales.

The average rate of return on assets indicates a low efficiency of the ability to employ assets and achieve a rewarding return.

The fluctuation in the values of the fixed asset turnover rate indicates the instability and stability of the company's management efficiency in using its fixed assets to increase its revenues and achieve profits.

The research recommended studying the reasons for the low level of liquidity and cash in the company, identifying the reasons for the high level of commodity stocks in the company and the reasons for the low level of efficiency of its management, identifying the justifications for the low rate of working capital turnover and addressing the company’s limited ability to face its financial burdens.

And examining the reasons for the company’s failure in its main and subsidiary activities and its inability to achieve profits, and identifying the reasons for the low efficiency of asset recruitment and raising the level of investment in it.