THE FINANCIAL STATUS OF A COMPANY USING THE EVALUATION GRID OF THE MAIN INDICATORS OF THE FINANCIAL DIAGNOSTICS

Abstract

The paper aims to carry out the financial diagnosis of a company of major strategic importance for the entire energy system of Romania, based on the evaluation grid of the main indicators of creditworthiness, structure, management, and yield. The highly competitive environment forces companies to monitor their financial performance constantly. That is why carrying out the financial diagnosis, which serves the company to evaluate its economic situation, both in the past and in the present, and to make future projections, comes to its aid to obtain an image of its financial health, at any time. The study helps researchers understand how a financial diagnosis can be used, based on identifying indicators that best express the company's financial situation. The results are based on a case study carried out on a company of national interest, being carried out for the first time in our country. This research reveals the fact that the analyzed company is characterized by good financial stability, having a positive self-financing capacity, good financial solvency, and adequate payment capacity, current liquidity and immediate liquidity are within normal limits, which demonstrates the efficient use of own resources, a rational attraction of additional resources, with the possibility of additional shareholder remuneration.