Abstract:

The financial statements prepared by are presented not only to the owners of the business and to the information of many interest groups, but also to their managers. Financial analyses made to make the decision makers benefit from the information contained in the financial statements are determining in the plans for the future, prepared in a manner that will include the financial period and past period. In this study, the comparative analysis techniques, the percentage method, the (originally) analysis, the trend percentage analysis, and the percentage (ratio) analysis methods were used. After the study was given theoretical information about the types of financial analysis, the financial statements of a food enterprise operating in Borsa Istanbul were analyzed. The study was carried out with the data obtained from the 2015-2019 annual balance sheet and income tables of a food enterprise that is traded in BIST. The study concluded that the company in 2019 has less net work capital than in 2018, but yet has the ability to pay its debt, in 2019 has a lower profit level than in 2018, and in this case the financial expenditure is effective, the short-term foreign resources are high and the rate of interest is below the desired level, so it should pay attention to the cash flows and the level of debt.

Keywords: