FINANCIAL ANALYSIS OF COMPANIES THROUGH THE ANALYSIS OF FINANCIAL INDICATORS OF AGRICULTURAL COMPANIES, THE ARAB COMPANY FOR LIVESTOCK DEVELOPMENT FOR THE PERIOD (2014-2021)

Abstract

The economic institution represents the cornerstone of the economic structure of any country, serving as the engine of the economy and the fundamental axis around which any economy revolves. Through its various functions, it works to achieve multiple economic and social goals. The Arab Company for Livestock Development is one of the solid foundations of the joint Arab economic structure, having strengthened its path through its developmental projects spread across most of the Arab countries involved, and its performance has been on the rise. It is considered the nucleus and the main axis around which joint Arab economic work revolves. Financial analysis is a vital investment necessity in evaluating performance and identifying strengths to reinforce and support them, as well as reviewing weaknesses to address and correct them. The results of the financial analysis of the financial data of the Arab Company for Livestock Development revealed some important indicators. The results showed the company's management efficiency in managing its inventory, and the working capital maintained a positive net value throughout the research period, reaching 62 million dollars, reflecting the company's liquidity and its efficiency in meeting short-term obligations. The company enjoys a good margin of safety that allows it to carry out its activities, and the working capital turnover rate reached 12.7 times. The financial indicators reveal the company's efficiency in managing receivables and its effectiveness in collecting its debts. In addition to other positive financial indicators, the research made several recommendations.