Ανάλυση λογιστικών καταστάσεων ναυτιλιακών εταιρειών

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Keywords
Ναυτιλία ; Ανάλυση ; Κερδοφορία ; Ρευστότητα ; ΑποδοτικότηταAbstract
The financial analysis of a shipping company with the help of financial ratios is a key tool for the external user of the company's Financial Statements that is being examined. In this paper, we have chosen ten shipping companies of the industry for the period 2012-2022, which has undergone several fluctuations due to its variability in external economic changes. We also compared it with other industries which are easily affected by external economic changes to see what conclusions will be reached.
The paper was divided into two parts, the theoretical and the practical. In the first part, a comprehensive and detailed theoretical financial analysis is recorded with the help of the ratios, which focuses on the effect of each ratio, as well as the vertical study of their combinations. The analyzed ratios were those chosen for the practical part, according to the data of the companies' Financial Statements, were of: liquidity, activity, efficiency or profitability and the capital structure. This theoretical analysis of the first part was applied in the second part where we will draw conclusions of the policies followed by each company, while at the end to complete our study, we will also propose management and problem solving policies of each company.