Financial analysis of AB Linas Agro Group


Finansų analizė.

Introduction. Ratio analysis. Solvency rations. Debt equity Ratio. The equity ratio. Efficiency ratios. Inventory turnover ratio. Total asset turnover ratio. Profitability ratios. Retur on asset ratio. Net profit margin ratio. Liquidity ratios. Current ratio. Acid test ratio. Market indicators. Earnings per share. Dividends per share. Price to earnings ratio. Earnings yield. Dividend yield. Holding period return. Forecast of bancruptcy. Altman model. About the model. Formula. Analysis using Altman model. Taffler and Tisshaw model. About the model. Formula. Analysis using Taffler and Tisshaw model. G. springate model. About the model. Formula. Analysis using G. Springate model. Conclusion. References.


This company is specified in agricultural commodity trade, agricultural input supply, farming, logistic services and poultry production.

The aim of this work is to closely analyze the ratios, which can give an abundance of information about this company to investors, workers, shareholders and etc. These ratios analyze the efficiency, profitability, liquidity and solvency of the company. Monitoring these ratios owner of the company or shareholders can make more specific decisions to increase the revenues, profit or efficiency of the company’s job.

Conclusion – the results show that in 2016 and 2014 all debts can be paid using owners equity. In 2015 almost all debts can be paid using owner equity.

Conclusion – the ratio is considered to be good between 0.5 and 1. This results show that ratio is not quite good. In 2015 ratio is quite suitable.

Conclusion – the result showed high efficiency because the good ratio is more than 1. That means that company sold its’ inventory almost 8 – 9 times per year.

Conclusion – the result showed that at 2016 one dollar of revenue creates about 0.3 % of profit, at 2015 one dollar of revenue creates about 1.1 % of profit and at 2014 one dollar of revenue creates about 1.6 % of profit.

Conclusion – current ratio results show that company is stable and could pay its’ debts in 2014, 2015, 2016. We can notice that company was more stable in 2014 and less stable in 2016.

Conclusion – the results show that company has enough asset to pay all its’ liabilities in short term in 2015 and 2014. In 2016 company has not enough asset to pay all its’ liabilities in short term.

Z < 1,80 – probability of bankruptcy is very high;

Z from 1,81 to 2,79 – probability of bankruptcy is high;

Conclusion – the result showed that company has low probability of bankruptcy in 2016, 2015, 2014 (Z>3.00).

British scientist Taffler and Tisshawanalyzed 80 financial indicators, selected four most significant and concluded linear discriminate analysis bankruptcy prognosis model.

Conclusion – Tafflera and Tisshaw model showed that company is highly protected from bankruptcy in 2016, 2015, 2014 (Z>0.3).

X3 = Earnings Before Interest and Taxes / current liabilities

Probability of bankruptcy is low when Z >0,862; high when Z <0,862.

  • Finansai Analizės
  • 2017 m.
  • Anglų
  • Vilma
  • 20 puslapių (2547 žodžiai)
  • Profesinė mokykla
  • Finansų analizės
  • Microsoft Word 65 KB
  • Financial analysis of AB Linas Agro Group
    10 - 2 balsai (-ų)
Financial analysis of AB Linas Agro Group . (2017 m. Balandžio 23 d.). http://www.mokslobaze.lt/financial-analysis-of-ab-linas-agro-group.html Peržiūrėta 2017 m. Lapkričio 23 d. 07:20