A study on financial performance analysis of Lao Petroleum Company and the effect of Covid-19

Chanthavongsa Souphansa (2022) A study on financial performance analysis of Lao Petroleum Company and the effect of Covid-19. Pénzügyi és Számviteli Kar.

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Absztrakt (kivonat)

This research topic examines the financial performance analysis of Petroleum Company in the Lao PDR and the effect prior, during and after Covid-19. At this time, the country that has no verified oil refinery and only imports from neighbor like Laos effected more or less from the pandemic. The researcher has chosen the popular oil importer company which is Petroleum Trading Lao Public Company or PetroTrade or PTL and calculated their company financial performance analysis from the secondary source by collecting the data from financial statements of the company since the year 2019 represented as the starting period of the Coronavirus to the recent year as semi-2022 which could be called after the Covid-19 due to many countries got the vaccinations and also loosen the lockdown. Then, the researcher performed the outcome to a graphs for an effortless understanding. The information demonstrates, on the whole, that the financial performance of Petroleum Trading Lao Public Company is not sufficient. The first point that was discovered as a result of the research was that certain of the company's liquidity ratios, such as current ratio, quick ratio, and cash ratio, some of them seems to be significantly lower than the norm for the industry, particularly the cash ratio. The other liquidity ratios are regarded as being acceptable. Next, the activity ratio, which measures the turnover of total assets, is also below average. This could indicate that the company is not making efficient use of its assets to generate income, which would be a negative trend. This is due to the fact that the annual sales of the corporation have been weak before, during, and even after the pandemic for the entirety of the pandemic's duration. The leverage ratio of the company, which is more popularly known as its debt ratios, has become too high for the service business, which is also the case for both the debt to assets ratio and the debt-to-equity ratio as well. It is because the company is unable to pay off their enormous amount of debts. The gross profit margin ratio is the single profitability ratio that can be considered successful. That is because company has a high gross profit, which places it in the range of the average for this ratio. As a result of here, the company's gross profit margin ratio is around average. However, the majority of the ratios, including the ratio of the net profit margin, the return on assets, and the return on equity, are all lower than zero. Due to the fact that company has experienced a net loss throughout the entire year. That kind of indicates that the company is not in a secure position for investors, as there will be no return on their investment. It is impossible for a business to have exclusively positive or negative financial ratios, determining whether the business as a whole is good or poor is moderately challenging.

Intézmény

Budapesti Gazdasági Egyetem

Kar

Pénzügyi és Számviteli Kar

Tanszék

Pénzügy Tanszék

Tudományterület/tudományág

NEM RÉSZLETEZETT

Szak

Pénzügy és Számvitel

Konzulens(ek)

Mű típusa:	diplomadolgozat (NEM RÉSZLETEZETT)
Kulcsszavak:	corporate finance, finance, financial management, financial reporting, financial statements
SWORD Depositor:	Archive User
Felhasználói azonosító szám (ID):	Archive User
Rekord készítés dátuma:	2023. Ápr. 21. 09:59
Utolsó módosítás:	2023. Ápr. 21. 09:59

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