Assessment of the financial stability and profitability of logistics companies through the application of financial indicators
Abstract
The aim of this study was to analyze the financial perfor-mance and stability of company A and company B during the period from 2020 to 2024. Using the EMS model and BEX index, key indicators of profitability, liquidity, leverage, and asset turnover were assessed. Results show that company B achieved higher ROA (3.96-6.95%) and ROE (8.09-12.26%), with stable liquidity and reduced leverage, whereas company A recorded lower results and greater reliance on external financing. The analysis also indicates strong long-term sustainability for company B and moderate financial risk for company A. The study highlights the need for cost optimization, strengthening the capital structure, and continued monitoring of liquidity and profitability in the logistics sector. These findings provide practical guidance for strategic management and future growth planning in logistics companies.
Fields of Study & Subjects
Working Capital and Financial Performance
Supply Chain Resilience and Risk Management
Efficiency Analysis Using DEA
Publication details
- Journal / source
- Obrazovanje za poduzetništvo - E4E
- Publisher
- Institut za obrazovanje za poduzetnistvo
- Volume
- 15
- Issue
- 2
- Pages
- 47–60
- Publication date
- 9 March 2026
- Language
- EN