Ανάλυση και αξιολόγηση της εταιρείας Σκρουτζ Α.Ε. Υπηρεσίες Διαδικτύου
Financial analysis and evaluation of SKROUTZ Internet Services S.A.

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Keywords
ΣΚΡΟΥΤΖ Α.Ε. ; Ηλεκτρονικό επιχειρείν ; Ηλεκτρονικό εμπόριο ; Ηλεκτρονική αγορά ; Επιγραμμικές πλατφόρμες ; Αριθμοδείκτες ; Ηλεκτρονικό κατάστημα ; Ανάλυση γενικευμένου περιβάλλοντοςAbstract
The present research paper aims to analyze and evaluate the company “SKROUTZ Internet
Services S.A.”. To achieve this goal, the study begins with the definition of e-commerce and ebusiness,
followed by an overview of the legal framework regulating them, and continues with an
overview of the progression and evolution of e-commerce both in Greece and internationally. It
also refers to the existing categories that distinguish the entities involved in e-commerce, thereby
determining the category to which SKROUTZ belongs. The paper proceeds with a description of
the company under study, focusing on specific aspects and strategic moves made by the company
in recent years. An examination of the external environment, both macro and competitive, is
conducted, highlighting opportunities and threats arising from it. Reference is made to the
conceptual framework for financial reporting of the consolidated financial statements and the
fundamental accounting principles followed by the company. Subsequently, the paper analyzes the
group and the company using various financial metrics related to liquidity, sustainability, activity
analysis, efficiency, and capital structure. Finally, conclusions are drawn from the conducted study,
and suggestions for future research topics are proposed.