TFL Vsebine / Revija SIR*IUS

How to identify the company in a financial distress – cases of Slovenian companies

Gospodarstvo, ki še nikoli ni bilo tako zelo odvisno od globalnih tokov blaga, kapitala in ljudi, je najprej močno prizadel izbruh covida-19, potem pa še vrsta drugih naravnih in družbenih katastrof. Dobavne verige so se pretrgale praktično čez noč in zabredli smo v novo gospodarsko krizo, za katero še ne vemo povsem, v kakšni obliki bo, kako dolgo bo trajala in kako globoka bo, tj. koliko gospodarskih družb bo zaradi nje propadlo in kakšna brezposelnost bo temu sledila. Tudi to krizo pa bo veliko gospodarskih družb preživelo in se celo razvijalo: preživeli bodo tisti, ki bodo pravočasno prepoznali njen vpliv na svoje poslovanje, kar hkrati nujno pomeni tudi na poslovanje svojih poslovnih partnerjev. Pričujoči prispevek se osredotoča na pravočasno prepoznavanje finančne stiske gospodarskih družb s preprostimi orodji, ki so že ves čas na voljo vsem in ne zahtevajo kompleksne tehnične opreme ali posebnih baz podatkovna analizo računovodskih informacij v bilanci stanja in izkazu poslovnega izida ter na njihovi podlagi na analizo izračunanih preprostih kazalnikov. Analiza vrednosti kazalnikov slovenskih gospodarskih družb, ki je prispevku priložena, namreč kaže, da vrednosti najosnovnejših kazalnikov praviloma že leta pred nastopom stečaja ali izbrisa gospodarske družbe pomembno odstopajo od vrednosti kazalnikov za gospodarske družbe, ki preživijo.

The economy, which has never been so heavily dependent on global flows of goods, capital and people, was first severely affected by the outbreak of covid-19 and then by a series of other natural and social disasters. Supply chains were broken practically overnight and we run into a new economic crisis, for which we do not yet really know, what form it will take, how long it will last and how deep it will be, i.e. how many companies will fail because of it and what kind of unemployment will follow. However, many companies will survive and further develop even in this situation: the crisis will be survived by the companies that will on time recognize its impact on their operations and on the operations of their business partners. The present paper focuses on the timely identification of companies’ financial difficulties with simple tools that are always available to all and do not require complex technical equipment or special databases, i.e. on the analysis of financial information found in the balance sheet and income statement and based on the calculation of simple indicators. The analysis of the values of indicators of Slovenian companies attached to the article shows that already in the years before the bankruptcy or liquidation of a company its values of the most basic in- dicators generally deviate significantly from the values of indicators for surviving companies.