Economic and Financial Assessment of a Food Trade Enterprise

The purpose of the article. The purpose of the study was to assess the financial situation of Dino Polska S.A. company. To achieve this goal, a research hypothesis was formulated: Dino Polska S.A.’s development strategy guarantees the dynamic growth of the chain and an improvement in its financial situation. The research problem focuses on a comprehensive analysis of the company’s actual assets and financial situation and an assessment of changes over the analyzed period. Methodology. The assessment was performed based on the preliminary economic analysis and ratio analysis, where liquidity, profitability, operational efficiency and debt were evaluated. Time scope of the analysis covered the period 2019-2023, and the data was retrieved from the annual financial statements. Results of the research. Positive changes in the economic situation result in the good financial condition of Dino Polska S.A. It was shown that Dino Polska S.A. was growing each consecutive year and presented a good financial standing. The company has a clearly planned path of development for the future and systematically pursues its successive goals. Having applied both a safe and responsible financial policy, it secures smooth operations in conducting further business activities, even if unexpected events were to occur. The operational efficiency and debt ratios presented the most favorable values, however, the company needs to work on improving its quick ratio and cash ratio, as financial problems may arise in case of unexpected expenses. It is advisable to maintain timely sales revenues and appropriate inventory turnover within the company, as well as to accumulate cash reserves, which will increase financial security during market fluctuations. This study, which assesses the company’s financial situation, identifies potential areas requiring attention. The results of the analysis may be useful to both current and potential investors, market analysts, and the company’s management in its strategic decision-making process.