Financial Analysis of the Operation of the State/Public Enterprises 2015-2019

The methodology of the financial analysis is based on the annual accounts / financial statements of the enterprises prepared in accordance with the international financial reporting standards. The annual accounts / financial statements are statical reports and by reading them information is obtained about past events. They are the backbone of financial reporting, but only together with the products of financial analysis (financial indicators and their relevant interpretation) will they become one body and emit dynamic information that, from the past to the present, will allow to perceive the future of the business entities. This transition from past events to future opportunities is provided precisely by the financial analysis.
15/01/20217

Financial Analysis of the Operation of the State/Public Enterprises 2015-2019

Subject of the financial analysis was the 30 largest enterprises established by the state and the local self-government units. These are enterprises whose total revenues in 2019 amounted to MKD 44,992,939.558, or EUR 732 million. At the end of 2019 they employed a total of 22 140 employees. The analysis was conducted on the basis of five groups of financial indicators from the annual accounts of the enterprises for the period 2015-2019. These are indicators of profitability, efficiency, financial stability, cost-efficiency and liquidity of the enterprises. The analysis detects the condition and the success in the operation of all 30 enterprises together and each of them separately. This is an extension of last year’s analysis, the purpose of which is to summarize in one place the information on the financial operations of enterprises established by the state and local self-government units.