قياس المخاطرة المالية لشركة المراعي للألبان و منتجاتها العاملة في المملكة العربية السعودية

Abstract EN

This study aimed to measure the degree of financial risk of Almarai Company during the period 2015-2019, using Altman, Sherrod and Kida models.

This study has a set of results, the most important of which is that the average circulation rate was 1.23, and the average turnover rate of traded assets was 2.19 times, which means that each riyal of the circulating assets revolves 2.19 times during the year to achieve annual sales of 2.19 riyals.

It was also found that 54.6% of the total assets of Almarai were funded through loans, while about 45.4% were funded by the owners.

The average margin gross profit was 38.9%, while the average net profit margin was 14.0%, which means that sales earnings can be reduced by 14.0% without Almarai being exposed to losses