STUDY ON THE TURNOVER AND PROFITABILITY INDICATORS WITHIN THE COMPANIES LISTED ON THE STOCK EXCHANGE
STUDY ON THE TURNOVER AND PROFITABILITY INDICATORS WITHIN THE COMPANIES LISTED ON THE STOCK EXCHANGE

Summary/Abstract: If the balance sheet highlights the financial position of a company, the income statement brings to front its financial performance. This material aims to highlight, both in a conceptual and practical way, several financial indicators that use both balance sheet and income statement information. Thus, the turnover indicators (the rotation speed ratio and the average rotation time ratio) and the profitability indicators (the ROA-Return on Assets ratio, the ROE-Return on Equity ratio, the ROS - Return on Sales ratio) are taken into account. The practical part of the paper focuses on a comparative study conducted on two nationally significant companies, both listed on the Bucharest Stock Exchange, one of them favorably influenced by the COVID-19 pandemic and, the other one, unfavorably influenced by the COVID-19 pandemic.

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