Χρηματοοικονομική ανάλυση Info Quest Technologies SMSA – Logicom SA
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Keywords
Ανάλυση οικονομικών καταστάσεων ; Ελληνικός κλάδος πληροφορικής ; Χρηματοοικονομικοί δείκτες ; Οριζόντια και κάθετη ανάλυσηAbstract
This thesis presents a comprehensive financial statement analysis of Info Quest Technologies S.M.S.A. and Logicom S.A. for the period 2016-2020. The primary objective is to evaluate the financial performance and stability of both companies by employing horizontal and vertical analysis and financial ratio analysis techniques. The analysis focuses on key financial ratios, including liquidity, activity, profitability, and sustainability ratios, to provide a holistic understanding of each company's financial health.
Horizontal analysis is employed to examine the trends in financial statements over the five-year period, while vertical analysis is utilized to assess the composition of each financial statement by expressing individual items as a percentage of a base item. The combination of these two methods enables a thorough examination of the financial statements, revealing essential insights into the companies' financial growth and changes in their financial structures.
Financial ratio analysis is conducted by calculating liquidity, activity, profitability, and sustainability ratios. Liquidity ratios measure the companies' ability to meet short-term financial obligations, while activity ratios assess the efficiency of their asset utilization. Profitability ratios provide insights into the firms' ability to generate earnings relative to their sales, assets, and equity. Lastly, sustainability ratios are employed to evaluate the companies' long-term financial stability and growth potential.
The results of this analysis provide valuable information for stakeholders, such as investors, creditors, and management, to make informed decisions concerning the financial health and future prospects of Info Quest Technologies S.M.S.A. and Logicom S.A. The findings also contribute to a better understanding of the companies' financial performance in the context of the Greek IT industry and serve as a foundation for future research in this domain.