Analiza płynności finansowej spółek giełdowych branży przemysłu spożywczego w Polsce
Financial liquidity analysis of quoted eneterprises beloging to food industry in Poland

Summary/Abstract: This article shows the results of liquidity and net working capital examinations of enterprises which were quoted on the Warsaw Stock Exchange between 1998 to 2010. First of all theoretical considerations have been taken on the liquidity and its connection with net working capital. Next, the analysis concentrates on the identification of the level of short term foreign capital in the capital of analyzed enterprises in general and on recognizing their ability to repay current liabilities by current assets. To achieve it current liquidity ratio and quick ratio were used. Additionally, the paper deals with the analysis of the value of net working capital in analyzed enterprises using the ratio of covering fixed assets with constant capital.

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